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Showing 11–20 of 3310 articles for “Art. 39 C”
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951…
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
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