French General Tax CodeIn force
Section III: Determination of taxable profit
Article 211 ter
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
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Showing 1601–1610 of 57722 articles for “Art. s. 19 and 21”
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
…r last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and excluding costs of any kind, in particular acquisition commissions, with the exception of transp…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
…ers of one of the organisations referred to in the aforementioned article, which is itself a member and insofar as they derive from transactions carried out with them.
…which they were paid, for the purposes of the corporation tax due by these companies or organisations. The amount of the grant is deducted from the cost price of the items built or acquired with the a…
…iption or purchase options granted to their employees pursuant to Articles L. 225-177 to L. 225-184 and L. 22-10-56 of the French Commercial Code and as a result of the free allocation of shares pursu…
…on is reintegrated into the taxable profit for the financial year during which the sale takes place and increased by a sum equal to the product of this amount by the rate of late payment interest prov…
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