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Showing 9321–9330 of 59838 articles for “Art. L. n° 2022-297 du 2 mars 2022”
…partnership tax regime 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 s…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
…olding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from the amount…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
…ed in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results for the year or financial year in which they were incurred.When a company ha…
…ms they pay to their members or principals.This declaration may be made in accordance with the procedures set out in the first paragraph of the article 87 A, regardless of the status of the beneficiar…
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…
…the information that tax returns must contain with a view to the application of existing taxes and duties, as well as the number of copies of such returns that must be supplied by each taxpayer.
…on companies which have their registered office in France shall be included in the bases of the tax due in France by these companies.
…ng in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of the Member States of the European Union…
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