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Showing 3911–3920 of 44273 articles for “Art. CE 24-2-1978 n° 97347”
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
I. - In limited liability companies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose man…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
…ngle rating in the name of the legal entity or association for all of its taxable activities in France. In the cases referred to in 4 of Article 206, the tax is established in the name of the company…
…e from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from the amount of tax payable by it under t…
…nies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is practised,…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
The standard rate of value added tax is set at 20%.
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