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Showing 541–550 of 2313 articles for “Art. 746 · CGI Art. 726”
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…
The capital gains that may arise from a transaction referred to in article 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 socié…
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…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
Sums corresponding to the share of profits made by joint agricultural interest companies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code…
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
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