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Showing 831–840 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…in question. This statement is drawn up and audited in the same way as that provided for in Article 54 septies and subject to the same guarantees and penalties. However, capital gains generated on the…
…heir amount if they do not give entitlement to the application of the regime mentioned in article 145, paragraph 1. Income from holdings received by a company which is not a member of a group in respe…
…ity and relating to the assets acquired or constructed by it under the contracts mentioned in 1° to 5° of 1 of IV of article 212 bis are deductible, under the conditions determined in 2 and 3 of this…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
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Where the provisions of the tenth paragraph of 5 of article 39, the overall figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subjec…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
…due on all the profits of the group formed by itself and the companies in which it holds at least 95% of the capital on a continuous basis during the financial year, directly or indirectly through co…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
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