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Showing 171–180 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
…ecial reserve ceases for capital gains taxed in respect of financial years commencing on or after 1 January 2004.2. Amounts withdrawn from this reserve are credited to income for the financial year in…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
…ies liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the share of profits correspon…
…e those of small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
…panies receives one or more of these branches. Contributions of shareholdings relating to more than 50% of the capital of the company whose securities are contributed or, if such a percentage of the c…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…mpanies may, from the year in which the investment is made, apply exceptional depreciation equal to 50% of the amount of sums actually paid to subscribe to the capital of companies defined in Article…
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