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Showing 721–730 of 2313 articles for “Art. 4 and CGI Art. 111”
…of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid down in this code for joint v…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
…es, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L. 245-5-1 of the Social Security Code is excluded from deductible expenses for determining the taxable…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
…in accordance with its purpose, without prejudice to the application of the provisions of Article 1649 nonies A. The amount of this indemnity is excluded from deductible expenses for the purposes of c…
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
I. - In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid…
…s for the basis of assessment of income tax or corporation tax in accordance with IX of Article L. 245-6 of the Social Security Code.
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
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