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Showing 131–140 of 69831 articles for “Art. I-1°-b and b bis”
…e formality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are provisionally registered free…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
…th the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 5422-1 of the same…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
…profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be…
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
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