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Showing 401–410 of 3084 articles for “Art. 21 avr. 2022”
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
…ubject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 des montants suivants :1° Net financial charges determined in accordance with III of this articl…
…tarctic Territories may, under the same conditions, benefit from the scheme provided for in article 217 undecies, including for the acquisition or construction of new homes meeting the criteria mentio…
…he conditions of ordinary law are subject to corporation tax at the rate mentioned in IV of article 219 when the transfer is made to a legal entity.For the application of the first paragraph, the offi…
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
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…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
Notwithstanding the provisions of article 219, the 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 establis…
The procedures for organising the interview are defined by the Director General of the French Office for the Protection of Refugees and Stateless Persons.The procedures for transcribing the personal i…
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