Article 236 bis
…he compensation corresponding to the neutralised period defined in the first paragraph, the difference is reintegrated into the taxable results for that financial year. In the event of a partial contr…
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Showing 9301–9310 of 44273 articles for “Art. CE 24-2-1978 n° 97347”
…he compensation corresponding to the neutralised period defined in the first paragraph, the difference is reintegrated into the taxable results for that financial year. In the event of a partial contr…
…l declaration, no later than the date set for filing their income tax return. It gives rise in advance to the payment of a deposit payable no later than the 15th of the last month of the financial yea…
…inary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed asset may be deducted from the results of the financial year in which they are incurre…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequ…
…rs and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formulas and other si…
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
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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…
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