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Showing 2621–2630 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority shareholding, in partnerships limited by s…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…enefit of exceptional depreciation is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning…
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
The capital gains that may arise from a transaction referred to in article 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the socié…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
…than 50% of the capital is held by non-cooperating members, as defined in 1 quinquies of l'article 207, and holders of cooperative investment certificates or cooperative shareholder certificates, wit…
Sums corresponding to the share of profits made by joint agricultural interest companies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code…
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