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Showing 8811–8820 of 43973 articles for “Art. 2 Mar 2021”
…50% of the amount of sums actually paid to subscribe to the capital of companies defined in Article 238 bis HV.The benefit of exceptional depreciation is subject to compliance with Commission Regulati…
The capital gains that may arise from a transaction referred to in article 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the socié…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
…r customers who are farmers or bodies mentioned in article L 541-1 of the Code rural et de la pêche maritime, in proportion to the transactions carried out by each of them, are allocated free of corpo…
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
…amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bis HO, up to a limit of 25% of the taxable profit for the financial year, from the year in whic…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
…5 ter. c. To limited liability companies that have opted for the tax regime provided for in Article 239 bis AA or that provided for in Article 239 bis AB.
…These allocations are deductible up to:- 60% of taxable income for the financial year beginning in 2012;- 40% for the financial year beginning in 2013.2. Amounts deducted from the reserve referred to…
The tax credit defined in article 244 quater J is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter I.
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