Article 790 A bis
…bject to compliance with the following conditions:-the company has been in business for less than five years, has not yet distributed any profits, is not the result of a merger and meets the condition…
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Showing 431–440 of 18897 articles for “Art. 41 V bis”
…bject to compliance with the following conditions:-the company has been in business for less than five years, has not yet distributed any profits, is not the result of a merger and meets the condition…
I. - Sums paid by the company in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code, are exempt from income tax established…
The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…
In the event of non-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the c…
…may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is no longer applicable after five years have elapsed since the first ap…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
The amount of French hourly expenditure is calculated by dividing a duration of 60 minutes by the amount of the following expenditure incurred in France: 1° Remuneration and social security contributi…
Points are divided into five groups as follows: I.-Commercial broadcasting in France and abroad" group: The "Commercial broadcasting in France and abroad" group is allocated a maximum total of 50 poin…
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
I. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or c…
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