Article 223 C
…this net profit is not taxable when it is used to offset the overall deficit for the financial year. The deficit thus offset may no longer be carried forward against profits from subsequent financia…
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Showing 881–890 of 62190 articles for “Art. R. 123-54 and R. 123-103 · C. civ. Art. 1857”
…this net profit is not taxable when it is used to offset the overall deficit for the financial year. The deficit thus offset may no longer be carried forward against profits from subsequent financia…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…
…ind energy at sea mentioned in article 1519 B, for the part relating to installations located in inland waters or the territorial sea, is allocated to the bodies and according to the following percent…
The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…
ANNEX TO ARTICLE R. 814-58-2 OF THE COMMERCE CODE Data and information provided when registering on the portal Contents of the declaration 1° Identity of the person concerned (surname, first names), d…
…977 of 28 December 2011 on finances for 2012, by the board of directors of the public establishment and notified to the tax departments.The municipalities concerned are consulted beforehand by the boa…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
…of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial profits and property income as well as…
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
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