French General Tax CodeIn force
Section V: Calculation of tax
Article 220 B
…ayable by the company under the conditions set out in article 199 ter B (1). (1) See also Annex III art. 49 septies L.
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Showing 221–230 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…ayable by the company under the conditions set out in article 199 ter B (1). (1) See also Annex III art. 49 septies L.
…lienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code. The authorisation referred to in the first paragraph of IV of…
The tax credit defined in article 220 nonies is deducted from the corporation tax payable by the new company in respect of the financial years during which the loan interest was booked. Loan interest…
…lienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the French Monetary and Financial Code. The authorisation referred to in VI of article 220 sexd…
…c) Be the subject of eligible expenditure mentioned in III, of an amount greater than or equal to €250,000 or, where the production budget for the work is less than €500,000, of an amount correspondin…
With the exception of those mentioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit fr…
…n the overall net long-term capital gain or loss in respect of a financial year commencing before 1 January 2019, the share of costs and expenses provided for in the second paragraph of a quinquies of…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
…ofit means the company's profit determined in accordance with the procedures provided for in this 4.5. In the situations referred to in c, d, e, f, i or j of 6 of article 223 L, and subject, where app…
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