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Showing 41–50 of 1378 articles for “Art. s. 238 quindecies”
…are domiciled or established in a non-cooperative State or territory within the meaning of Article 238-0 A, do not qualify as deductible expenses for tax purposes, unless the debtor provides the proo…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
…IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B, 210 A, 210 B, 210 D and 238 quater K of this code must attach to their income tax return a statement in accordance with the…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
…lished, at the latest, in respect of the fifth year following that of the completion of the buildings.2 In the event of the transfer by the taxpayer of the rights received as remuneration for his cont…
…ation tax, established in respect of the fifth year following that of the completion of the buildings. However, in the event of the sale of the buildings or fractions of buildings or the death of the…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
Deeds and documents issued by the company and intended for third parties, in particular letters, invoices, advertisements and various publications, shall state the company name, immediately and legibl…
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