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Showing 861–870 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ed before 1 January 2000.II. - The taxpayers mentioned in I are entitled to a tax credit equal to 2.5% of the base amount of the registration duties mentioned in articles 736 to 741, declared in accor…
…conversion differences for the duration of the loan during the prescribed period, at the rate of 0.75% per month between the first day of the month following the month in which these duties should hav…
The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…
In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…
…e last corporation tax instalment for the financial year or tax period, to an instalment equal to 2.5% of the net revenue defined in Article 29 which were received during the previous financial year.W…
…introduced on the proceeds of the additional premiums or contributions provided for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disasters. This levy is paid…
…re not liable for tax in respect of the market-making activities mentioned in 3° of II of article 235 ter ZD.IV. - Whenever the rate of cancellation or modification of orders relating to high-frequenc…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award,…
…ter of the same article L. 136-7. III.-The rate of the solidarity levies mentioned in I is set at 7.5%.
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