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Showing 971–980 of 32087 articles for “Art. R. 223-20”
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
…group or the forestry savings company corresponding to the rights held by the taxpayer in the latter. The tax credit is not calculated on the basis of the insurance contribution paid by the taxpayer.…
…e income is paid; 2° For the income mentioned in article 204 C, of an instalment paid by the taxpayer. 3. The deduction made by the debtor or paid by the taxpayer is deducted from the income tax due b…
…onetary and Financial Code, which allocate all of their distributable profits for each financial year.
I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…
I.-1. Single-member simplified joint stock companies (sociétés par actions simplifiées), known as "sociétés unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corpo…
…otiable securities, the proceeds of the loans referred to in 4° of Article 138 and Article 146 quater.
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
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