Article 211
…nse reimbursements and any other remuneration are, subject to the provisions of 3 of Article 39 and 211 bis, allowed as a deduction from the company's profit for tax purposes, provided that such remun…
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Showing 51–60 of 3283 articles for “Art. 21 nov. 2019”
…nse reimbursements and any other remuneration are, subject to the provisions of 3 of Article 39 and 211 bis, allowed as a deduction from the company's profit for tax purposes, provided that such remun…
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…
…nnot be deducted by virtue of 4° of 1 of Article 39, to the taxes provided for in 1° of Article L. 421-94 of the French Goods and Services Tax Code.
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…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
…ing the authorisation. When this first disposal is placed under the regime provided for in Articles 210 A and 210 B of this code, the capital gain realised on the subsequent disposal of the securities…
…imprest accounts may be set up within the institution under the conditions laid down by Decree no. 2019-798 of 26 July 2019, as amended, relating to the revenue and imprest accounts of public bodies.
…ts may be set up by decision of the Managing Director, under the conditions laid down in Decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies, and with the agreemen…
…ting from the decreeD. 330-4 with the exception of the last sentence of c) of its I and D. 330-5No. 2019-944 of 9 September 2019
…welcome into French citizenship for the persons residing in the department referred to in articles 21-2, 21-11, 21-12, 21-13-1, 21-13-2, 21-14, 21-14-1, 21-15, 24-1, 24-2 and 32-4 of this code as wel…
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