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Showing 421–430 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…ployees, free of charge, with a fleet of bicycles for commuting to and from work, up to a limit of 25% of the purchase or rental price of said fleet of bicycles.When the fleet of bicycles is leased by…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
…s preceding the buyout. This last condition is required for financial years beginning on or after 1 January 1991.c) More than 50% of the voting rights attached to the shares of the new company must be…
…tside France or have branches there;c) Have consolidated annual sales, excluding tax, of at least €750 million ;d) Not be owned by one or more legal entities located in France and required to file thi…
…ity and relating to the assets acquired or constructed by it under the contracts mentioned in 1° to 5° of 1 of IV of article 212 bis are deductible, under the conditions determined in 2 and 3 of this…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
…nnual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of the financial year, directly or indirectly, more tha…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
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