Article 220 Z sexies
…ed from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess is used to pay the corporation tax due for the five financ…
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Showing 131–140 of 59362 articles for “Art. s. 1106 to 1111-1”
…ed from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess is used to pay the corporation tax due for the five financ…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
…ng the declaration concerning their first financial year or their first period of activity referred to in article 53 A or 1 of article 223 (1). This period also applies to new businesses wishing to be…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
…nover of less than 50 million euros during the financial year, reduced or extended where applicable to twelve months, or a balance sheet total of less than 43 million euros. The company's workforce is…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
This section and section 3 of this chapter do not apply to persons who perform the duties mentioned in article L. 212-1 for foreign sports delegations and teams at sporting events mentioned in article…
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