French General Tax CodeIn force
Section II: Income tax and corporation tax
Article 237 bis A
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Showing 1161–1170 of 69703 articles for “Art. I and II”
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Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
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…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
Articles R. 356-9 to R. 356-22 apply to the participating and parent undertakings mentioned respectively in the second and third paragraphs of Article L. 356-2. For the purposes of the solvency calcul…
No one may, in order to avoid obligations arising from financial contracts, rely on article 1965 of the Civil Code, even if these transactions are resolved by the payment of a simple difference.
I.-For food products and products intended for pet food for which the general terms and conditions of sale are subject to I of article L. 441-1-1, a written agreement concluded between the supplier an…
Retail businesses with a sales area of more than 400 square metres ensure that clean reusable or reusable containers, replacing single-use packaging, are made available to the end consumer, free of ch…
I.-Any announcement of a price reduction shall indicate the previous price charged by the trader prior to the application of the price reduction. This previous price corresponds to the lowest price ch…
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