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Showing 251–260 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…
When a leasing company leases a business, a craft business or one of their non-depreciable intangible elements or shares in commercial companies that are not negotiable on a regulated market under the…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
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…
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…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon comple…
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