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Showing 1721–1730 of 68819 articles for “Art. 298 sexdecies A and B”
1. In each établissement public de coopération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
Sont perçus au profit des départements:1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
Any application for authorisation to grant a guarantee to a third party shall be accompanied by a presentation of the transaction, in accordance with the procedures specified in a standard of interven…
Any application for a loan authorisation must be accompanied by a presentation of the planned operation and its financing, in accordance with the terms and conditions specified in an intervention stan…
Prior approval from the supervisory authority is required for property leasing transactions, pursuant to 2° of Article R. 712-7, if one of the following two conditions is met:1° When the amount of the…
For the operations mentioned in 2° and 3° of article R. 712-7, the threshold below which the approval of the supervisory authority is not required is set at 5% of the operating income entered in the l…
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