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Showing 251–260 of 4301 articles for “Art. 200 B”
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
…on, where it is exempt from income tax, is nevertheless taken into account insofar as it would have been taxable, with a view to determining whether the taxpayers concerned are liable to income tax on…
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
…th the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 5422-1 of the same…
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