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Showing 341–350 of 2856 articles for “Art. 200 quater C”
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
Where the granting of the tax benefits provided for by articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to t…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
In accordance with article L. 240-1, the provisions of chapter I of this title are applicable to foreign nationals of third countries mentioned in articles L. 200-3, L. 200-4 and L. 200-5.
In accordance with article R. 240-1, the provisions of chapter I of this title are applicable to foreign nationals of third countries mentioned in articles L. 200-3, L. 200-4 and L. 200-5.
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…
I. - The articles L. 2313-1 to L. 2313-2 are applicable to the communes of French Polynesia subject to the adaptations provided for in II.II. - For the application of Article L. 2313-1:1° 8° is delete…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
In accordance with article L. 237-1, the provisions of articles L. 436-4 and L. 436-5 are applicable to the foreign nationals mentioned in articles L. 200-4 and L. 200-5.
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