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Showing 71–80 of 2273 articles for “Art. 238 bis K”
…e the start of any of the procedures mentioned in Articles L. 12 and L. 13 of the tax procedures book.
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
…the conditions provided for in 2 of the said Article 210.III. - (Expired).(1) Annex III, art. 10 H bis and 46 quater-0 R.(2) See Annex II, art. 165.(3) Annex IV, art. 23 J and 23 K.(4) Annex II, art.…
…and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formulas and other similar rights or remuneration for services, paid…
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The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
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…
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…
…from the exemption, the company must have acquired, during the last financial year, or have undertaken to acquire within twenty-four months of the disposal, for the needs of its business, one or more…
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
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