French General Tax CodeIn force
II: Income tax
Article 199 undecies C
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Showing 4061–4070 of 4145 articles for “Art. Convention franco-américaine 1994”
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Orders issued by the Minister for the Economy specify:1° The conditions, deadlines and procedures for implementing the guarantee provided for in article L. 312-4-1 and I of article L. 312-5 ; 2° The c…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
…tement. This high level of assurance, although not absolute due to the limitations of the audit, is conventionally referred to as "reasonable assurance". 09. The limitations of the audit result in par…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
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…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
I.-In order to facilitate the detection of breaches of traffic regulations adopted pursuant to Article L. 2213-4-1 and to enable evidence of these offences to be gathered and their perpetrators to be…
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