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Showing 41–50 of 29147 articles for “Art. s. 1832 to 1844-17”
…ts made in France and income from French sources, where such profits and income are directly linked to the organisation of the international sporting competition:a) From corporation tax as provided fo…
…in realised is included in the profits for the financial year in which the exchange takes place, up to the amount of the balance received. In the event of an exchange of land for land, the capital gai…
…eclared in accordance with the procedures set out in Articles 50-0 et 53 A.Profits are only subject to income tax or corporation tax for one quarter, half or three quarters of their amount depending o…
…iding live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in respect of expenditure on the creation, exploit…
…ishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned in III of this…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
…for part of the time elapsed since its acquisition, in accordance with the rules of articles 150 U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural land…
…limentaires et des produits de la mer, ne donnent lieu à aucune imposition à l'impôt sur les sociétés. For the determination of their taxable income, the beneficiaries of the transfers must comply wit…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…té coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of shares in that company, taxation of the…
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