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Showing 221–230 of 1378 articles for “Art. s. 238 quindecies”
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
…established;A declaration of the results that derive from the management or disposal of these assets.The company is authorised to set off against the amount of corporation tax for which it is liable,…
…iversary, calculated at the actuarial interest rate defined in the second paragraph of 2 of article 238 septies E on the date of the transfer. As an exception to the provisions of the first paragraph,…
…or extended where applicable to twelve months, or a balance sheet total of less than 43 million euros. The company's workforce is assessed by reference to the average number of employees during that f…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
…is period also applies to new businesses wishing to be taxed under the ordinary law on actual profits.
…profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).III. - The scheme provided for in I is reserved for:a. By option, to companies no…
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
Where the original of a document communicated by electronic means has been drawn up on paper, the president of the bench or the magistrate in charge of the investigation may order its production at an…
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