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Showing 41–50 of 2273 articles for “Art. 238 bis K”
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…219. For companies that are members of a group within the meaning of Article 223 A or Article 223 A bis, the 50% limit applies for the group as a whole by reference to the tax payable by the parent co…
The taxpayer may spontaneously declare an amount of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204…
The tax credit defined in article 244 quater J is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter I.
…plication of the provisions of article 220 quinquies, an expense deductible from previous profits taken into account to determine overall profit.
It is forbidden for anyone to professionally manufacture cigarettes with tobacco for others or to accidentally manufacture cigarettes with tobacco for profit except under the conditions set out in the…
The contribution levied for the publication of each deed is liquidated at the single rate of 0.10% on the sums stated or the value estimated by the applicants, on pain of refusal to deposit, of the im…
For the determination of the market value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by…
…risdiction over a local town planning plan or a land use plan and the communes may, by a decision taken under the conditions provided for in VI of article 1639 A bis, increase the flat-rate value ment…
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