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Showing 841–850 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
Open the article to read the full text in English.
…se de presse, sont exemptes de tous impôts et taxes.Dations in payment referred to in articles 11, 13 and 24 de la loi du 2 août 1954 précitée ne pourront donner lieu à aucun impôt ni taxe.
…of their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of less than five years, the companies defined in Article 238 bis HO must…
…1 is subject to the same conditions and justifications as those provided for in article 119 quater.3. The provisions of 1 shall not apply where the royalties paid benefit a legal person or a permanen…
…ons domiciled or established in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless the debtor prov…
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
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