Article 212 bis
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
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Showing 21–30 of 30141 articles for “Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B”
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
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…
I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the t…
The municipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584…
I. - 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject…
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