French General Tax CodeIn force
1°: Study and research organisations
Article 93 ter
The provisions of article 39 quinquies C are applicable to study and research organisations.
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Showing 211–220 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
The provisions of article 39 quinquies C are applicable to study and research organisations.
a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to…
…nt separately for the purposes of the income tax base under the conditions set out in article 93 quater, subject to the provisions of l'article 151 septies. For the application of the previous sentenc…
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopé…
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
The income from bonds handed over by the caisse nationale de l'industrie and the caisse nationale des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n°…
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
…ions en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable capital mentioned in articles 117 quater and 125 A of this code, wit…
…e L. 6314-1 of the Public Health Code by doctors or their replacements established in an area characterised by an insufficient supply of care or difficulties in access to care, defined pursuant to Art…
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