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Showing 151–160 of 1378 articles for “Art. s. 238 quindecies”
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
…eries are allowed as deductions under the conditions defined in articles 163 duovicies and 217 decies.
…first financial year, ending on 31 December 1976, or in those for the three following financial years.The revaluation is compulsory for companies whose securities are admitted to trading on a regulate…
…ty the results of which are taxable for income tax purposes in the category of non-commercial profits.
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
…tographic or audiovisual works are entitled to the tax reduction provided for in Article 199 unvicies..
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
…gal professions shall be taxed in accordance with the rules laid down in this code for joint ventures.
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
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