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Showing 1081–1090 of 4024 articles for “Art. 244 bis C”
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
I. - In the rural revitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general…
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.
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
The repurchase agreement relates to financial securities which are not likely to be the subject, throughout the duration of the transaction, of :1. The detachment of a dividend entitlement, giving ent…
Any breach of the provisions of Sections 3, 4, 5 and 6 of this Chapter, of Chapter II of this Title, of directly applicable European provisions on combating money laundering and terrorist financing, i…
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…
The tax credit for expenditure on executive 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.
The procedures for appointing, performing their duties and swearing in the specialist assistants provided for in Article 628-9 are those laid down by the articles R. 50 bis to R. 50 sexies.
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