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Showing 5121–5130 of 64414 articles for “Art. 2 and 202 ter”
…olding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from the amount…
…partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority shareholding, in partnerships limited by s…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
The request for approval of the transferee provided for in the first paragraph of article L. 228-24 is notified to the company by extrajudicial document or by registered letter with acknowledgement of…
The annual contribution, before the deductions provided for in Articles L. 5212-10-1, L. 5212-11 and the third paragraph of Article L. 5212-9, is equal to the product of : 1° the number of disabled wo…
The deductible expenses referred to in Article L. 5212-11 relate to :1° Carrying out diagnostics and work to make the company's premises accessible to beneficiaries of the employment obligation ;2° Ma…
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