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Showing 3751–3760 of 67067 articles for “Art. I-a sexies-0 bis”
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
…evised each year in the same way as the upper limit of the first bracket of the income tax scale.1° bis deficits arising, directly or indirectly, from activities covered by industrial or commercial pr…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
…aken from profits exempt from corporation tax;b. To income from shares in companies mentioned in 1° bis A of Article 208 and investment companies of the same nature established outside France and subj…
…thin the meaning of article 4 B, or subject to the withholding tax provided for in article 2 of 119 bis when they are paid in a non-cooperative State or territory within the meaning of article 238-0 A…
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions car…
1. The following are exempt from value added tax:1° Maritime transport of persons and goods carried out within the limits of each of the departments of Guadeloupe, Martinique and Réunion;2° Sales and…
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