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Showing 571–580 of 2313 articles for “Art. 4 and CGI Art. 111”
…eir registered office there, are taxable at the place fixed by order of the Minister of the Economy and Finance published in the Journal officiel (1).
…e of the items built or acquired with the aid of the said grant for the calculation of depreciation and capital gains subsequently realised. However, where the subsidy is paid annually in order to red…
…cription or purchase options granted to their employees pursuant to Articles L. 225-177 to L. 225-184 and L. 22-10-56 of the French Commercial Code and as a result of the free allocation of shares pur…
…on is reintegrated into the taxable profit for the financial year during which the sale takes place and increased by a sum equal to the product of this amount by the rate of late payment interest prov…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
…p-sum allowances that a company allocates to its directors or company executives for representation and travel expenses, directors mean, in partnerships and joint ventures that have opted for the capi…
…ting the taxable income subject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 des montants suivants :1° Net financial charges determined in accordanc…
…int-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, under the same conditions,…
…l gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law are subject to…
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
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