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Showing 1–10 of 1195 articles for “Art. 39 quaterdecies”
…repurchases where the debtor and creditor are related companies within the meaning of 12 of article 39. However, in the latter case, where the claim has been acquired by the creditor from a person wit…
I. - The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when the…
I. - The employee benefit corresponding to the value, at their acquisition date, of the shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10…
Customs officials, officials placed under the authority of the Minister for Agriculture, officials of the National Establishment for Agricultural and Sea Products and officials of the Office for the D…
I. - Taxpayers domiciled in France for tax purposes within the meaning of l'article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
When the rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, base…
I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…
…s of each type of industry, business or operation and taking into account the provisions of Article 39 A, subject to the provisions of article 39 B.However, depreciation of goodwill is not allowed as…
Subject to the provisions of Article 35, the judgment shall not be subject to appeal where none of the incidental claims exceeds the rate of last resort. If any of them exceeds that rate, the judge sh…
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