Article 38 sexies
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
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Showing 61–70 of 52406 articles for “Art. s. 387-1”
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
…he case of non-depreciable assets, and over the depreciation period in the case of depreciable assets. In the event of a subsequent sale of the assets in question, the portion of the subsidy not yet i…
…ned in articles 199 quater B to 200 bis, tax credits and non-dischargeable deductions or withholdings. If it exceeds the tax due, the excess is refunded.III. - The sums mentioned in A of I of this art…
…that the registered office and all of the business and operating resources are located in these areas.When a company carries out a non-sedentary activity that is partly carried out outside the aforeme…
…er the conditions of ordinary law in proportion to the turnover made outside the aforementioned areas. This turnover condition is assessed on a financial year by financial year basis;3° Its capital mu…
…onditions of ordinary law in proportion to the sales made outside the above-mentioned catchment areas. This turnover condition is assessed on a financial year by financial year basis;3° The company's…
…8 quater B, the register is kept by the trustee who entered these assets in the trust assets' records.This register mentions the date of the transaction, the nature of the assets transferred, their or…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
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