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Showing 2481–2490 of 60154 articles for “Art. 238 A”
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the provisions of II, in the wording indicated in th…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
I.-When the resolution college decides to use a liability management structure mentioned in Article L. 311-41, it may: 1° Instruct the person subject to the resolution procedure to submit to it, withi…
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…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…
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…
III - 1. Automatic financial aid for the production and preparation of audiovisual worksIII-1.1. Supporting documents to be attached to an application for a production investment allowance(Articles 31…
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