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Showing 71–80 of 2945 articles for “Art. no. 21-10540”
Decrees issued by the Director General of Customs and Indirect Taxation set out the terms and conditions for the application of the open livestock account system.
1. Customs officers may carry out such visits, surveys and checks as they deem necessary for the application of the provisions relating to open account, movement and grazing. 2. Security receipts must…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
…opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority shareholding, in partnership…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
…rofits which is distributed to workers under the conditions provided for in 3° of article 33 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production; 3° (Repealed) ; 4°…
…to in the sixth paragraph of II of this article in its wording prior to the entry into force of law no. 2018-1317 du 28 décembre 2018 de finances pour 2019, not charged at the close of the last financ…
…a communication audiovisuelle et numérique under the conditions provided for in article 30-1 of law no. 86-1067 of 30 September 1986 on freedom of communication ;2° Securities of companies controlling…
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