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Showing 551–560 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
…r last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and excluding costs of any kind, in particular acquisition commissions, with the exception of transp…
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…
…tion 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 purposes.The same applies, without pre…
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…
…n the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the order of each of them; 2° In the case of sociétés…
…ers of one of the organisations referred to in the aforementioned article, which is itself a member and insofar as they derive from transactions carried out with them.
…eir registered office there, are taxable at the place fixed by order of the Minister of the Economy and Finance published in the Journal officiel (1).
…e of the items built or acquired with the aid of the said grant for the calculation of depreciation and capital gains subsequently realised. However, where the subsidy is paid annually in order to red…
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