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Showing 2891–2900 of 43731 articles for “Art. 2 juill. 1996”
…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…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
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…
…ade 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 those calculated on the basis of the ra…
…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…
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…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
Companies, companies or associations that collect and pay copyright or inventor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be…
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…
The Government may fix by decree, insofar as they have not been fixed by the legislation in force, the information that tax returns must contain with a view to the application of existing taxes and du…
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