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Showing 771–780 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ision of commercial or craft services. Building plots are those defined in 1° of 2 of I of article 257 of this code.This I does not apply to transfers made between a transferor and a transferee who ar…
…ly 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, and which pay up the shares thus subscrib…
…of the second paragraph of 3° of 1 of article 39 do not apply to companies governed by loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération.
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
…culation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term cap…
…definition of a microenterprise given in Article 2(3) of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
…alienable and non-transferable, except under the conditions set out in articles L. 313-23 à L. 313-35 of the Monetary and Financial Code.
The tax credit defined in article 244 quater J is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter I.
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