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Showing 9361–9370 of 43991 articles for “Art. 322-2”
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…
Sums corresponding to the share of profits made by joint agricultural interest companies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code…
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
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.
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