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Showing 1721–1730 of 57563 articles for “Art. 411-20 and 422-21”
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
Substitutes, equal in number to the full members, except for the Chairman, the Vice-Chairman and the members mentioned in article R. 6213-17, are appointed under the same conditions as the full member…
I.-For the activities referred to in 2°, 3°, 4° and 6° of the I of article R. 1261-17, the project sponsor must send the head of the body's host structure a file describing the project by any means th…
…nforms to the machinery or personal protective equipment which is the subject of the technical file and to the relevant technical rules.
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
…ed as a complete branch of activity, provided that the contributing company complies with the rules and conditions set out in the third and fourth paragraphs of 7 bis of the article 38. The same appli…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
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