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Showing 471–480 of 17743 articles for “Art. CA Paris – 6 June 2023 – no. 23/00062”
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
…with harmful consequences, mentioned by a decree countersigned by the Budget Minister taken in application of this provision, are not taken into account for the determination of taxable results.
…respond to actual transactions and that they are not abnormal or exaggerated in nature.For the application of the first paragraph, persons are considered to be subject to a privileged tax regime in th…
…s rights in the grouping, either to income tax, determined according to the rules laid down for the category of income to which these profits relate, or, in the case of legal entities subject to corpo…
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
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Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
…r, the tax deferral may not exceed five years. Articles 238 nonies to 238 duodecies do not apply to capital gains taxed in accordance with article 150 U.
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
…4-0 G à une société civile de construction répondant aux conditions définies à Article 239 ter, the capital gain generated is, for the purposes of determining income tax or corporation tax, taxed in r…
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