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Showing 81–90 of 59096 articles for “Art. s. 815-9 and 815-13”
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
…lacement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial securities under the condition…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
…e, the formalities imposed on taxpayers shall be laid down by order of the Minister for the Economy and Finance.
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…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 shares in that…
…ition of a depreciable fixed asset, these grants are added back to taxable profits at the same time and at the same rate as that at which the fixed asset in question is depreciated. This rate is deter…
…wance mentioned in 1 ter or 1 quater of article 150-0 D, for which the deferral of taxation expires and without application of the quotient rules defined in l'article 163-0 A. The contribution is calc…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
…llowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the han…
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