Article 212 bis
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
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Showing 671–680 of 683 articles for “Art. 2004–2006”
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I. - The Board shall examine the investigation or inspection report drawn up by the departments of the Autorité des marchés financiers or the request made by the Chairman of the Autorité de contrôle p…
PROFESSIONAL REFERENCESAlthough sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains a fundame…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
VII-1. Exempt framework scheme No SA. 46706 on aid for international co-development and international co-production of cinematographic or audiovisual works, adopted on the basis of Commission Regulati…
The following definitions apply1° Magistral preparation means any medicinal product prepared in accordance with a medical prescription intended for a specific patient when there is no suitable or avai…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
Heading 2 - Staff costs (1) (2)(1) When accompanied by an administrative certificate by which the authorising officer attests to the signature of the contract, the dematerialised supporting documents…
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
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