Article 212 bis
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
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Showing 2191–2200 of 2309 articles for “Art. C. constit.”
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
…d to their energy source in order, for example, to hold parts, save information, light interiors, etc. In this case, special provisions are laid down by the manufacturer. In this case, special measure…
…or the French Southern and Antarctic Lands when they comply with the conditions set out in a, b and c. The eligible base for the tax reduction is equal to one quarter of the cost price excluding tax a…
…request from the production company or companies indicating the amount invested and any increases. C.-Where the financing of cinematographic works gives rise to expenditure contributing to the develo…
PROCEDURES FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2-1 FOR COMPANIES WITH BETWEEN 50 AND 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve c…
I.-The following constitute a travel service: 1° The carriage of passengers; 2° Accommodation that is not an integral part of the carriage of passengers and that does not have a residential purpose; 3…
I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…
I.-An annual tax on office premises, commercial premises, storage premises and parking areas is levied within the territorial limits of the Bouches-du-Rhône, Var and Alpes-Maritimes departments.II.-.T…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
I. - No person may, directly or indirectly, on his own behalf or on behalf of another person, if he has been convicted within the last ten years of a final offence referred to in II: 1° Direct, manage…
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