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Showing 841–850 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…nnual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of the financial year, directly or indirectly, more tha…
…a member company of the group for which the option for the taxation regime provided for in Article 238 est exercée. This option is exercised by the parent company under the conditions provided for in…
…capital of other companies in the same group are reintegrated into the overall result.4. (Repealed)5. For the calculation of profit-sharing and the special profit-sharing reserve provided for by arti…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
…up, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies.The provisions of article 39 quindecies are applicable to the overall net long-term capit…
…in accordance with the procedures set out in the third paragraph of I of article 209 or Article 39 quindecies. In the event of the absorption by the parent company of all the other companies in the g…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
…or body, to the competent public accountant, on the basis of a special declaration, no later than 15 October of the year following that in which the income subject to the contribution is received. Su…
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