French General Tax CodeIn force
Section III: Determination of taxable profit
Article 211 ter
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
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Showing 131–140 of 12814 articles for “Art. T. confl. 13-10-2014 n° 3963”
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
…or in article 43 bis, disregard the net income from said shares when determining their taxable profit. However, subscriptions for shares in sociétés immobilières conventionnées set up after the promul…
…expenditure or the book loss on inventories was allowed as a deduction in determining taxable profit.
…erious harm to the physical, mental or moral development of users are not eligible for the tax credit. With the exception of those containing pornographic sequences or sequences of extreme violence, v…
…xcess tax credit constitutes a receivable from the State in favour of the company for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
I.-The following are instituted: 1° A solidarity levy on income from assets mentioned in article L. 136-6 du code de la sécurité sociale; 2° Un prélèvement de solidarité sur les produits de placement…
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
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