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Showing 161–170 of 796 articles for “Art. 200 quater”
…ax regime provided for in article 8, excluding joint ventures, or a group mentioned in articles 239 quater or 239 quater C, the shares of which are held directly by companies subject to corporation ta…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
…Where the partnerships referred to in Articles 8 and 238 bis L, or groups mentioned in articles 239 quater, 239 quater B and 239 quater C are not subject to corporation tax, the tax credit may be used…
The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…
…onditions set out in the article L. 111-15 of the town planning code, subject to 2° of article 1635 quater S of the present code, or of damaged premises including, with the same floor area, improvemen…
…or more than twenty years and is located in the districts mentioned in II of article 9-1 of Law no. 2003-710 of 1 August 2003 on town planning and urban renewal and in the priority neighbourhoods ment…
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…
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