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Showing 8801–8810 of 43719 articles for “Art. 2 oct. 1979”
Sums corresponding to the share of profits made by joint agricultural interest companies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code…
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.
…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…
…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.
The tax credit defined in article 220 sexies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of this article were…
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…
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