French General Tax CodeIn force
Section III: Determination of taxable profit
Article 211 ter
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
AI translation · Updated 8 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 2911–2920 of 47145 articles for “Art. Cass. ass. plén. 21 December 2007 n° 06-11.343 · Cass. 3e civ. 24 April 2003 · Cass. 3e civ. 4 October 1995 · Cass. 3e civ. 7 June 2000 · Cass. 3e civ. 29 November 2000 · Cass. 1re civ. 6 November 2002”
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
…anies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code rural et de la pêche maritime, in proportion to the transactions carried out by eac…
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
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…
…e of share subscription or 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 allocatio…
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…
…isions do not apply to: a. (Expired); b. To co-ownership property companies referred to in article 1655 ter. c. To limited liability companies that have opted for the tax regime provided for in Articl…
…up to the amount of taxable income for the financial year. These allocations are deductible up to:- 60% of taxable income for the financial year beginning in 2012;- 40% for the financial year beginnin…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More