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Showing 851–860 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ted market practices accepted by the Autorité des marchés financiers pursuant to Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014 on market abuse (Market Abus…
…combating tax fraud and tax evasion and which is not non-cooperative within the meaning of Article 238-0 A or, for the withholding tax provided for in 2 of article 119 bis, in a State which is not a…
…in a zone franche urbaine-territoire entrepreneur, as defined in B du 3 de l'article 42 of law n° 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du territoire;2° Premi…
…icle 223 A bis, the sum of the turnover of each of the companies belonging to this group. At least 75% of the fully paid-up capital of the companies must be continuously held by individuals or by a co…
…to taxes, taxes, duties and other measures and is not non-cooperative within the meaning of Article 238-0 A or, for the withholding taxes provided for in Article 119 bis, in a State which is not a mem…
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…rom an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
…d nature of the premises mentioned in III and for the calculation of the surface areas mentioned in 5° of V and VI, account is taken of all premises of the same nature, excluding common parts, that a…
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