French General Tax CodeIn force
Section III: Determination of taxable profit
Article 211 ter
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
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Showing 911–920 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
I. - In limited liability companies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose man…
…ation of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducted from the latter's total net income, after deduction of a share…
…tment is made, apply exceptional depreciation equal to 50% of the amount of sums actually paid to subscribe to the capital of companies defined in Article 238 bis HV.The benefit of exceptional depreci…
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
…le 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the société coopérative de production under the following conditions: a. Capital…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
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