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Showing 651–660 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…tion equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-mont…
I.-The beneficiary of income and profits subject to withholding or deductions at source mentioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid…
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…mployment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
I.-An annual tax on office premises, commercial premises, storage premises and parking areas is levied within the territorial limits of the Bouches-du-Rhône, Var and Alpes-Maritimes departments.II.-.T…
…t, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties provi…
…ions mentioned in the fourth paragraph of 4 of Article 38 is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Procedures and wi…
…financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used to determine the overall result for financial years opened before 1 Jan…
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