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Showing 11–20 of 90 articles for “Art. 206”
…r association for all of its taxable activities in France. In the cases referred to in 4 of Article 206, the tax is established in the name of the company or the manager known to third parties.
…of transactions carried out by travel agents and tour operators, are defined in 9° of IV of article 206 of appendix II to this code.
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
…implification et d'amélioration de la qualité du droit do not fall within the scope of 1 of article 206, but each of their members is personally liable, for the share of the surpluses corresponding to…
The provisions of articles L. 225-209-2, L. 225-206 and L. 22-10-62 do not apply to fully paid-up shares acquired following a universal transfer of assets or following a court decision. However, share…
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…
…ean Communities regulation no. 2137-85 of 25 July 1985 do not fall within the scope of 1 of Article 206. Each of their members is personally liable, for the share of the results corresponding to his r…
The Livret A is open to individuals, associations mentioned in article 206. 5 of the General Tax Code, low-income housing associations and co-owners' associations. Minors may open Livret A accounts wi…
…rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectivities. 1° This r…
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
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