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Showing 51–60 of 46075 articles for “Art. I & 790 G”
The allocations to the capitalisation reserve recognised as expenses for accounting purposes and their reversals which the persons mentioned in 1° to 6° and 9° to 11° of B of I of Article L. 612-2 of…
Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from…
I. - Insurance and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability ri…
I. - Insurance companies, supplementary occupational retirement funds mentioned in Article L. 381-1 of the Insurance Code, mutual insurance companies or supplementary occupational retirement unions me…
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
The deposit guarantee and resolution fund mentioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in arti…
I. - Insurance and reinsurance undertakings, supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions r…
Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…
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