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Showing 171–180 of 1059 articles for “Art. 761 & 750 ter”
I. - Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of th…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
…ral credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which they are affiliated.
…on their taxable income, at the rates mentioned in Article 219, for financial years ending on or after 31 December 2011 and until 30 December 2016.This contribution is equal to 10.7% of the corporati…
…ing of Article L. 211-17 of the same code, and that this security is issued by a company whose registered office is located in France and whose market capitalisation exceeds one billion euros on 1 Dec…
…eed 763,000 euros per twelve-month period. Where a financial year or tax period is less than or greater than twelve months, the allowance is adjusted accordingly. The fraction mentioned in the first p…
…rred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 1727, the company is liable for a levy corresponding to the c…
…ed for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disasters. This levy is paid by insurance companies. II. II - The rate of this levy is set at 12%. The le…
…aeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursuant to the code de l'…
…eet the settlement of claims arising during a previous financial year, pay a tax representing the interest corresponding to the cash flow advantage thus obtained. The tax is based on the amount of cor…
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