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Showing 151–160 of 1917 articles for “Art. 238 septies E”
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
Where the original of a document communicated by electronic means has been drawn up on paper, the president of the bench or the magistrate in charge of the investigation may order its production at an…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
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…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
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