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Showing 5051–5060 of 64444 articles for “Art. s. 1341-2 and 2224”
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
…g the merger, plus or minus the product of the difference between the population of the new commune and the populations of the old communes in the previous year by an amount of between €64.46 and €128…
…which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from the amount of tax payab…
…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 partnerships limited by shares, as well as in li…
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…
…tion 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 purposes.The same applies, without pre…
…r organisations under similar conditions; b) (Repealed). II. - (Repealed). III. - (Repealed). III bis. - The balance of the fraction of interest that is not immediately deductible, referred to in the…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
…Article 206, the tax is established in the name of the company or the manager known to third parties.
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