Article 153
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
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Showing 911–920 of 2239 articles for “Art. 242 bis”
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
…ollowing conditions:a) For their duration and quota when they are taken pursuant to articles 1382 C bis, 1382 D, 1383, 1383-0 B, 1383-0 B bis, 1383 C ter, 1383 D, 1383 E, 1383 F, 1383 H, 1383 İ and 13…
…eral Tax Code;2. The payment of interest subject to the withholding tax provided for in article 119 bis (1) or article 1678 bis of the French General Tax Code or giving entitlement to a tax credit pro…
…adopted pursuant to the same Article 215 for other purposes by the persons mentioned in 8°, 9°, 9° bis, 10°, 11°, 11° bis, 14°, 15° and 16° of Article L. 561-2 may give rise to the penalties provided…
…the last twelve months. This guaranteed remuneration is understood within the meaning of Article L. 242-1 of the Social Security Code, with the exception of the first sentence of the second paragraph…
Subject to article 354 bis, the administration's right of recovery is exercised within a period of three years from the chargeable event. The limitation period is interrupted by the notification of a…
…production in France of foreign cinematographic and audiovisual works is governed by Articles 220 Z bis and 220 quaterdecies of the French General Tax Code.
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.
…n the specialist assistants provided for in Article 628-9 are those laid down by the articles R. 50 bis to R. 50 sexies.
…tment before expiry of the period mentioned in Article R. 53-14: 1° The data mentioned in 1° and 1° bis of I of Article
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