Article 237 bis
…'article L. 5422-1 of the same code as well as the additional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determining…
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Showing 661–670 of 36440 articles for “Art. Cass. com. 23 mai 2006 n° 04-19551”
…'article L. 5422-1 of the same code as well as the additional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determining…
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…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
…ing are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code forestier;2° Les groupements syndicaux forestiers prévus aux articles L. 2…
…in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.
When a decision is made on the application made by each of the parents under the conditions set out in article L. 521-3, the decision granting the most extensive protection is deemed to have been made…
The detailed rules for the application of this section shall be specified by decree in the Conseil d'Etat.
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