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Showing 561–570 of 2313 articles for “Art. 4 and CGI Art. 111”
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…he benefit of exceptional depreciation is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functio…
…r last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and excluding costs of any kind, in particular acquisition commissions, with the exception of transp…
The capital gains that may arise from a transaction referred to in article 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the socié…
…tion mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purposes.The same applies, without pre…
…s granted by the latter to another company in which it has a holding within the meaning of article 145 are not taken into account in determining the taxable results of the debtor company. To benefit f…
…egal entity or association for all of its taxable activities in France. In the cases referred to in 4 of Article 206, the tax is established in the name of the company or the manager known to third pa…
…n the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the order of each of them; 2° In the case of sociétés…
…anies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code rural et de la pêche maritime, in proportion to the transactions carried out by eac…
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