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Showing 1721–1730 of 7036 articles for “Art. 239 nonies”
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
…option for corporation tax under the conditions provided for in the third paragraph of 1 of article 239 and the second paragraph of 3 of article 1655 sexies, the deferral of taxation requested by the…
…cerned;b) Or, where the communauté de communes has opted for the tax system defined in Article 1609 nonies C of the General Tax Code, at the request of the municipal councils under the majority condit…
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…
…ctivity.When the partnerships mentioned in articles 8 and 238 bis L or groups mentioned in articles 239 quater, 239 quater B, 239 quater C and 239 quater D are not subject to corporation tax, the tax…
…ion. The income mentioned in the first paragraph of this 2 distributed by companies mentioned in 3° nonies of article 208, by companies mentioned in I and in the first paragraph of II of article 208 C…
…in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C, 210 F, the second and third paragraphs of II of l'article…
…corporation tax rates provided for in Article 219 bis, the contribution provided for in Article 234 nonies is based on the net revenue defined in Article 29 which was received during the financial yea…
…tax bases; This provision does not apply to communes belonging to a grouping applying article 1609 nonies C of the General Tax Code. For communes belonging to a grouping applying article 1609 quinqui…
…public establishment for inter-municipal cooperation subject to the tax provisions of article 1609 nonies C of the General Tax Code is a signatory to a city contract as defined in article 6 of law no…
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