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Showing 5611–5620 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
…purchase options granted to their employees pursuant to Articles L. 225-177 to L. 225-184 and L. 22-10-56 of the French Commercial Code and as a result of the free allocation of shares pursuant to Art…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
…For their balance, within the limit of the higher of the two amounts, between one million euros and 10% of the result determined under the conditions of II, retained up to this amount multiplied by th…
…ese local authorities, for the application of 1° and 3° of the same I bis, the reference to the loi n° 84-595 du 12 juillet 1984 defining rent-to-own property is replaced by the reference to the regul…
I. - Net capital gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law…
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
…ovisions of the second paragraph of 3° of 1 of article 39 do not apply to companies governed by loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération.
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