Article 207
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis.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 th…
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Showing 1661–1670 of 46077 articles for “Art. 669 II”
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis.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 th…
…s level of holding since their creation. They do not hold any of the positions listed in 1° of 1 of III of article 975.4. By way of derogation from the provisions of 1, sociétés unipersonnelles d'inve…
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…
…his condition is assessed on the first day of the first financial year in which this scheme applies.II. - The listed property investment companies referred to in I and their subsidiaries that are at l…
…ving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C, which have opted for the regime provided for in II of the same article.The…
…transaction. These provisions apply to transfers of assets carried out on or after 1 January 2007. II. - Transactions involving the transfer of assets, rights and obligations carried out, at net book…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
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…
The decision of the French Office for the Protection of Refugees and Stateless Persons to terminate refugee status or the benefit of subsidiary protection is notified in writing to the person concerne…
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