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Showing 1131–1140 of 1286 articles for “Art. 80 ter”
Subject to the adaptations provided for in the following chapters, the following provisions of the Code shall apply in the Wallis and Futuna Islands:1° The provisions of Book I mentioned in the left-h…
…o. 2017-203 of 21 February 2017 L. 312-79 Resulting from Order no. 2016-301 of 14 March 2016 L. 312-80 Resulting from Order no. 2017-1433 of 4 October 2017 L. 312-81 Resulting from law no. 2017-203 of…
…actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may benefit from a tax credit in respect of the research expenditure they…
…or cocoa. However chocolate, household milk chocolate, chocolate bonbons, cocoa beans and cocoa butter are admitted at the reduced rate of 5.5%;c) Margarines and vegetable fats;d) Caviar;e) Alcoholic…
…article 4 B, for the benefit of:a) Foundations or associations recognised as being in the public interest subject to 2a, university foundations or partnership foundations mentioned respectively in ar…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
I. - The tax potential of a commune is determined by adding together the following amounts:1° The product determined by applying the average national tax rate for each of these taxes to the communal t…
…to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company which made the first transfer, is not taken into acc…
…gement standards provided for in article L. 511-41, under conditions specified by order of the Minister for the Economy. The subsidiaries referred to in I of Article L. 511-47 that are class 2 or clas…
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