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Showing 431–440 of 7437 articles for “Art. TEPA Act 21 August 2007”
The capital gains that may arise from a transaction referred to in article 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the socié…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
…s mentioned in article L 541-1 of the Code rural et de la pêche maritime, in proportion to the transactions carried out by each of them, are allocated free of corporation tax when the latter are membe…
…gement of the company is provided; or that of its registered office. 2. Legal entities carrying out activities in France or owning property there, without having their registered office there, are tax…
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
…n tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bis HO, up to a…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
…tarctic Territories may, under the same conditions, benefit from the scheme provided for in article 217 undecies, including for the acquisition or construction of new homes meeting the criteria mentio…
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