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Showing 161–170 of 1410 articles for “Art. 74 SE”
…ard of directors or supervisory board of sociétés anonymes is deductible from the corporation tax base within the limit of 5% of the product obtained by multiplying the average deductible remuneration…
…verned by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to the amount of taxable income for…
…tual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned in III of this article incurred with a view to supporting the creation of musical work…
…s of delegated production companies may benefit from a tax credit in respect of the production expenses referred to in III corresponding to operations carried out with a view to the production of long…
…ance agreement with France with a view to combating tax evasion and tax avoidance, and that provide services related to the production of theatrical performances of dramatic works; 2° Relate to a show…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
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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Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
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