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Showing 141–150 of 442 articles for “Art. 220 quinquies”
At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of cha…
The parties or their representatives who use electronic means must send all their briefs and documents by the same means, failing which their submissions will be excluded from the debates if they are…
…of these tax credits;g. The tax credits generated by each company in the group pursuant to Article 220 sexies ; the provisions of Article 220 F apply to the sum of these tax credits;h. Tax reductions…
…1 December of the year following the year of creation.Subject to the option provided for in Article 220 quinquies, in the event of a deficit incurred during a financial year, this deficit is considere…
I.-The penalty provided for in Article 131-39-2 of the Penal Code shall be carried out under the supervision of the Public Prosecutor. The French Anti-Corruption Agency shall report to the Public Pros…
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capit…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
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