Article 237 sexies
…relating to receivables and debts arising from the date of entry into force of loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques.
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Showing 891–900 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…relating to receivables and debts arising from the date of entry into force of loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques.
Open the article to read the full text in English.
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Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
…spect of these same financial years eligible for the 40% allowance mentioned in 2° of 3 of Article 158 as well as that of distributed income not eligible for this allowance, broken down by category of…
…d other measures and which is not an uncooperative State or territory within the meaning of Article 238-0 A. This exemption applies on the twofold condition that the sale takes place no later than 31…
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
…t groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not fall within the…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
…l in respect of the assets mentioned in b of 1° of II of the same article L. 214-81;c) In articles 150 UC to 150 VH and article 244 bis A, for capital gains from the sale for valuable consideration of…
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