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Showing 51–60 of 235 articles for “Art. T. confl.”
…heet for the first tax period or the first financial year in respect of which the change takes effect. IV. A decree shall specify the procedures for the application of this article, in particular with…
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…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
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…
…emises mentioned in 1° to 3° without being topographically integrated into a production establishment.IV. - For the assessment of the immediate, adjoining and annexed nature of the premises mentioned…
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