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Showing 341–350 of 3660 articles for “Art. 23 mars 2023”
…'article L. 5422-1 of the same code as well as the additional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determining…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
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Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
…es place. The first paragraph does not apply to capital gains subject to the provisions of Article 223 F. The benefit of the provisions of the first paragraph is subject to compliance with Commission…
…l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Article 239 ter, the capital gain generated is, for the purposes of determining income tax or corporation ta…
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