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Showing 41–50 of 64414 articles for “Art. 2 and 202 ter”
…r the share of company profits corresponding to his rights in the grouping, either to income tax, determined according to the rules laid down for the category of income to which these profits relate,…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
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…
…pursuant to Articles 44 sexies, 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 t…
1. The use for carburation, sale or offering for sale for carburation of products whose use and sale for this purpose have not been specially authorised by orders of the Minister for the Budget and th…
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…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
…the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, and which pay up the shares thus subscribed by 31 D…
…in the said articles during the period to which the declaration applies, by deduction, on the one hand, from the profits of the said period and, on the other hand, from the provisions set aside, purs…
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