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Showing 181–190 of 1876 articles for “Art. s. 202 ter”
…o the reservations provided for in article 43 bis, disregard the net income from said shares when determining their taxable profit. However, subscriptions for shares in sociétés immobilières conventio…
…nt of either the repair expenditure or the book loss on inventories was allowed as a deduction in determining taxable profit.
…spect of the expenditure mentioned in IV that they incur with a view to creating approved video games.The benefit of the tax credit is subject to compliance by video game creation companies with the s…
…d, from the provisions set aside, pursuant to the same articles, from the profits of previous periods.
…x on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départements of Essonne, Ha…
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
…r the share of company profits corresponding to his rights in the grouping, either to income tax, determined according to the rules laid down for the category of income to which these profits relate,…
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
…value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory elements. The scope of a transaction…
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