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Showing 71–80 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…e of their legal object; 1° ter (Repealed); 1° quater and 1° quinquies (Repealed with effect from 1 January 1993); 2°Companies whose exclusive object is the management of a portfolio of transferable s…
…le to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302 septies A bis and taking into account only profits made in…
…not apply to mergers or contributions referred to in 1 and 2° of 2 which were carried out before 1 January 1950, provided that they have received the approval of the Ministry of Finance after advice…
…d for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority shareholding, in partnerships li…
…gs, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducted from the latter's total net…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
…1978 on the status of sociétés coopératives de production; 3° (Repealed) ; 4° (Provision obsolete); 5° As regards sociétés d'intérêt collectif agricole, bonuses from transactions with cooperative memb…
…bre 2018 de finances pour 2019, not charged at the close of the last financial year opened before 1 January 2019 shall be deductible under the same conditions as the undeducted net financial expenses…
…culation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term cap…
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