Article 223 O
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
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Showing 1551–1560 of 1626 articles for “Art. n° 2014-005334”
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
…Etablissement public de gestion immobilière du Nord-Pas-de-Calais created by the article 191 of law n° 2000-1208 du 13 décembre 2000 relative à la solidarité et au renouvellement urbains lorsque ces l…
…individuelle des ressources communales et intercommunales provided for in 2.1 of article 78 of law n° 2009-1673 of 30 December 2009 of finance for 2010, with the exception of the fraction calculated…
I.-The declarations referred to in 1° of I of article R. 123-1 include the information essential for the recipient bodies to exercise their prerogatives or for registration in the registers or busines…
…R. 261-24 du code de la construction et de l'habitation et des articles 6 et 15 de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière ; 6° Artic…
…the payment notice is drawn up is the subject of automated processing within the meaning of the loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés, la possibilité d…
I. - A tax calculated on the same basis as property tax on undeveloped properties is levied for the benefit of establishments in the network defined in article L. 510-1 of the Rural and Maritime Fishi…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the…
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