Article D332-1
…e financement de l'industrie cinématographique et audiovisuelle (Sofica) are set out in Articles 46 quindecies A to 46 quindecies F of Annex III to the General Tax Code.
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Showing 481–490 of 1193 articles for “Art. 39 quindecies”
…e financement de l'industrie cinématographique et audiovisuelle (Sofica) are set out in Articles 46 quindecies A to 46 quindecies F of Annex III to the General Tax Code.
…applicable, the standard clauses of the production association contract (1). (1) Annex III, art. 46 quindecies A to 46 quindecies F.
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies, may be temporarily exempted under the conditions set out in Article 1464 C, from the property tax…
…conomy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217 quindecies to the taxable income for the financial year during which they were deducted.
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
…or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover declarations rela…
…electricity supply contracts are allowed as a deduction under the conditions defined in article 217 quindecies and up to the amount of the authorised capital.
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…
…h of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindecies, to 2° of b quinquies of 5 of Article 158 and to Article 163 bis G, income subject to the…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
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