Article 199 ter K
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
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Showing 141–150 of 1250 articles for “Art. T. com. Paris”
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…
I. - Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of th…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which the…
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
…to purchase the security or having traded on its own behalf, regardless of its place of establishment.When several operators mentioned in the first paragraph of this VI are involved in executing the o…
…ending on or after 1 January 2000. Taxpayers with a turnover of less than 7,630,000 euros are exempt. The turnover to be taken into account is the turnover achieved by the taxpayer during the financi…
…is paid within four months of the end of the financial year in which the company became liable for it. It is settled, declared and collected in the same way as turnover tax and subject to the same gua…
I.-An annual levy is introduced on the proceeds of the additional premiums or contributions provided for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disaste…
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