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Showing 671–680 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
…lowing are exempt from corporation tax:1° (provisions no longer applicable);1° bis.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 the study an…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
Sont également exonérés de l'impôt sous réserve des dispositions de l'article 208 A : 1° (Abrogé à compter du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
I. - Companies at least 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which the…
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