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Showing 131–140 of 141 articles for “Art. 1649 AB”
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
…l the account holder's assets, rights and securities is assessed in accordance with the rules applicable to wealth tax. II. - Income from units or shares held in the securities account and related liq…
…nterest or museums of France and meeting the conditions set out in a, as well as religious or charitable associations and public establishments of religions recognised in Alsace-Moselle. The condition…
…shed tourist accommodation located in Corsica; However, this exclusion does not apply to tourist establishments managed by a single operator, comprising individual or collective residential buildings…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
…o an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express abandonment of income…
I. - Subject to the provisions of this section, profits liable 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…
I.-The Autorité de contrôle prudentiel et de résolution is responsible for preserving the stability of the financial system and protecting the customers, policyholders, members and beneficiaries of th…
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