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Showing 131–140 of 1358 articles for “Art. 1594 F ter”
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
…xies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefit from a tax credit in respect of the expenditure mentioned in IV that they incur with a view to c…
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…
I. - An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départemen…
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
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