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Showing 81–90 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…provisions of 1 shall not apply to public establishments, associations and other bodies taxed under 5 of Article 206. They are also not applicable to income deductible from net profit under I of Artic…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
…on with a view to assigning to any company a purpose in accordance with the provisions of Article 1655 ter is treated, for tax purposes, as a cessation of business.2 ter The conversion of a capital co…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
…nstituted.II. - The tax is due for each dwelling that has been vacant for at least one year, on 1st January of the tax year, with the exception of dwellings owned by low-income housing organisations a…
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
…tax or natural persons participating in the operation within the meaning of 1° bis of I of article 156.II.-1. The net income of the concession is determined by the difference between the income, acqui…
…h of the article 87 A, regardless of the status of the third-party beneficiary, during the month of January of the calendar year following that in which these sums were paid. Failing this, the declara…
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