Article 38
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
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Showing 3841–3850 of 4447 articles for “Art. 278-0 B”
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…
The company carrying out the activity of wholesaler-distributor declares to the Director General of the Agence nationale de sécurité du médicament et des produits de santé the territory in which each…
…the application of a of A of I and of II of Article 1641 of the General Tax Code to property tax on built-up properties are allocated to the départements as compensation for exceptional revaluations o…
The Autorité de contrôle prudentiel et de résolution publishes the following information electronically: 1° The general guidelines, methods and criteria that it implements and applies for the purposes…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
…mum load points PUPIL'S OR STUDENT'S CHARGES POINTS The pupil or student is a ward of the nation or beneficiary of special protection 1 The pupil or student is permanently disabled and requires the as…
I.-The application for authorisation to obtain the early access provided for in Article L. 5121-12 is sent by electronic means, by the holder of the exploitation rights or his authorised representativ…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
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