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Showing 31–40 of 64414 articles for “Art. 2 and 202 ter”
…re the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subject,…
Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…
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…
…h they are incurred, if they are carried out in application of the provisions of the amended law of 27 September 1941 regulating archaeological excavations, the amended law no. 76-629 of 10 July 1976…
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
…Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are r…
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
…llowing are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxabl…
…tax is introduced for the benefit of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passenge…
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
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