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Showing 1231–1240 of 2166 articles for “Art. 239 bis AB”
…unt of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bis HO, up to a limit of 25% of the taxable profit for the financial year, from the year in which th…
…at the latest, may, under the conditions and subject to the reservations provided for in article 43 bis, disregard the net income from said shares when determining their taxable profit. However, subsc…
…The provisions of the first paragraph do not prevent the application of the provisions of article 3 bis of law no. 47-1775 of 10 September 1947 on the status of cooperation.
The professional activity to which the assets are assigned is subject to independent accounting, established under the conditions defined in the articles L. 123-12 à L. 123-23 et L. 123-25 to L. 123-2…
The deductions provided for in articles 182 A, 182 A bis and 182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in I…
…ified to companies that are members of a group within the meaning of Article 223 A or article 223 A bis, any taxpayer may request that the matter be referred to the national commission referred to in…
…cation of a surcharge of: a. 40% in the case of deliberate failure to comply; b. 80% in the case of abuse of rights within the meaning of the article L. 64 du livre des procédures fiscales ; it is red…
The expenditure mentioned in 7°, 8°, 10° bis, 11° and 14° of article L. 3321-1. Contributions to the general social security scheme pursuant to article L. 3123-20-2 mean compulsory contributions for t…
…ation of the provisions of this chapter; 2° The payment of compensation for damage directly attributable to compulsory vaccination in application of article L. 3111-9 ; 3° The payment of compensation…
The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…
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