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Showing 31–40 of 43843 articles for “Art. 2 ter”
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
…the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, and which pay up the shares thus subscribed by 31 D…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
…h they are incurred, if they are carried out in application of the provisions of the amended law of 27 September 1941 regulating archaeological excavations, the amended law no. 76-629 of 10 July 1976…
…r the share of company profits corresponding to his rights in the grouping, either to income tax, determined according to the rules laid down for the category of income to which these profits relate,…
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
…value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory elements. The scope of a transaction…
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