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Showing 131–140 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
…nd of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and re…
…42-3 of the same code, made necessary by the implementation of the article 73 of law no. 2006-11 of 5 January 2006 on agricultural guidance and the ordonnance n° 2006-1547 du 7 décembre 2006 relative…
…le for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial rights or voting rights in a legal entity: legal person, body,…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
…not apply: a. If the company is dissolved; b. In the event of capitalisation prior to 1 January 2005; c. If losses are offset against the special reserve before 1 January 2005; losses cancelled in th…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
…qualify for the tax credit, the equipment mentioned in a must be: 1° Paid for between 1 January 2005 and 31 December 2023 as part of work carried out on a completed dwelling; > 2° Integrated into an…
…e tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for the acquisition and installation of an electric vehicle charging system in the dwelling they…
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