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Showing 3140 of 22904 articles for Art. Cass. com. – 11 Oct. 2023 – no. 22-10646

French Cinema and Moving Image CodeIn force
Paragraph 1: Purpose and eligibility criteria

Article 223-11

Aid for the distribution of repertory works allocated under an annual distribution programme is reserved for companies that:1° Regularly distribute repertory cinematographic works. Companies that have…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 42 octies

Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 octies

All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octodecies

I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII: Capital gains realised by companies on the construction and sale of buildings used mainly for residential purposes

Article 238 octies

I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 octies

I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 octies

I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 octies

…al Assembly and the Senate.II. - When an organisation, which may be audited pursuant to Articles L. 111-9 or L. 111-10 of the aforementioned Code, is definitively convicted pursuant to Articles 223-1-…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 octies

The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 octies

In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…

AI translation · Updated 8 Nov 2023Open Article
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