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Showing 31–40 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
…s, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L. 245-5-1 of the Social Security Code is excluded from deductible expenses for determining the taxable i…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
In the event of non-compliance with their corporate purpose, companies defined in Article 238 bis HW must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been us…
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
…for the basis of assessment of income tax or corporation tax in accordance with IX of Article L. 245-6 of the Social Security Code.
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…
…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.
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