French General Tax CodeIn force
Section III: Determination of taxable profit
Article 211 ter
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
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Showing 751–760 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
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…
…d for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority shareholding, in partnerships li…
…gs, 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 deducted from the latter's total net…
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…
…d in overseas departments, excluding new housing meeting the criteria mentioned in b and c of 1 and 5 of I of article 244 quater X, up to the cost price of the housing, less, on the one hand, taxes an…
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…
Corporate tax, the social contribution 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 purp…
…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 fr…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
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