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Showing 2761–2770 of 68785 articles for “Art. II and III”
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
…under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority shareholding, in partnerships limited by shares, as well as in li…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
…r last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and excluding costs of any kind, in particular acquisition commissions, with the exception of transp…
…es taxable over a period of five years following the conversion. In return, subsequent depreciation and capital gains relating to these fixed assets are calculated on the basis of the value attributed…
…tion mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purposes.The same applies, without pre…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
…n the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the order of each of them; 2° In the case of sociétés…
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