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Showing 101110 of 4400 articles for Art. 787 B & 787 C

French General Tax CodeIn force
B: Permanent exemptions

Article 1394 B

Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908, not exempt purs…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies C

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies C

I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 ter C

Par exception aux dispositions du premier alinéa du 5° du 1 de Article 39, the provision set aside to cover the costs of dismantling, removing installations or restoring a site, which result from a le…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 quinquies C

1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies C

The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Tax credit for contributions paid to trade unions and national professional military associations

Article 199 quater C

Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIVc: Taxation of European Economic Interest Groupings and their members

Article 239 quater C

European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Deductions

Article 273 septies C

Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
TITLE I A: Observatory of prices, margins and incomes in overseas France

Article L910-1 C

I. - In the collectivities covered by Article 73 of the Constitution and in the overseas collectivities of Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, each observatory includes, in ad…

AI translation · Updated 7 Nov 2023Open Article
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