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Showing 1391–1400 of 2273 articles for “Art. 238 bis K”
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
…cessation and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D ter and 73, which have not yet been used and added to the immediately taxable profit for t…
…ns is subject to separate taxation at the rate of 15%.The net profit determined pursuant to Article 238 is subtracted from the profit subject to the normal rate and is subject to separate taxation at…
…isposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the tax is established in the name of the owner, the usufructuary, the lessee of the constructi…
1. Where the provisions of Article 119a above are applied, export or attempted export without declaration shall give rise, independently of the penalties laid down by the legislation of the territory…
…per research project. In the event of an unfavourable opinion from the committee, the sponsor may ask the Minister for Health to submit the project for a second examination to another personal protect…
As far as France is concerned, the European patent shall be declared invalid by a court decision on any of the grounds referred to in Article 138(1) of the Munich Convention.If the grounds for invalid…
…r in which they were incurred.When a company has chosen to deduct them, these expenses may not be taken into account when assessing the cost of inventories.These provisions apply to expenses incurred…
…ories determined by the decree provided for in article L. 512-84; 3. The central body of savings banks and banques populaires and the bodies whose financial and accounting management it centralises or…
…proceeds of the special equipment tax determined under the conditions provided for in Article 1607 bis of the General Tax Code;2° Contributions, in particular grants, subsidies, advances, assistance…
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