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Showing 561–570 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…iption or purchase options granted to their employees pursuant to Articles L. 225-177 to L. 225-184 and L. 22-10-56 of the French Commercial Code and as a result of the free allocation of shares pursu…
…on is reintegrated into the taxable profit for the financial year during which the sale takes place and increased by a sum equal to the product of this amount by the rate of late payment interest prov…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
…p-sum allowances that a company allocates to its directors or company executives for representation and travel expenses, directors mean, in partnerships and joint ventures that have opted for the capi…
…ting the taxable income subject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 des montants suivants :1° Net financial charges determined in accordanc…
…int-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, under the same conditions,…
…l gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law are subject to…
…conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, and which pay up the shares thus subscribed by 31 December 1965 at the latest, may, under the condit…
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
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