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Showing 1–10 of 2164 articles for “Art. 239 bis AA”
…5 ter. c. To limited liability companies that have opted for the tax regime provided for in Article 239 bis AA or that provided for in Article 239 bis AB.
…in Article 3-IV of Decree no. 55-594 of 20 May 1955 as amended or in those provided for in Article 239 bis AA or in Article 239 bis AB; Managers of sociétés en commandite par actions; Name partners o…
…reimbursements and any other remuneration are, subject to the provisions of 3 of Article 39 and 211 bis, allowed as a deduction from the company's profit for tax purposes, provided that such remunerat…
…ompany referred to in 1 of article 206 and which, subject to the exceptions provided for in article 239 ter, do not engage in a business or operations referred to in articles 34 and 35;2° Members of j…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribut…
I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
…itions set out in 1 and 3 of Article 201.The same applies, subject to the provisions of Article 221 bis, where the companies or bodies referred to in Articles 206 to 208 quinquies, 239, 239 bis AA and…
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