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Showing 31–40 of 54524 articles for “Art. TEPA Act of 21 August 2007”
A spouse may be authorised by a court to perform alone an act for which the assistance or consent of his or her spouse would be necessary, if the latter is unable to express his or her will or if his…
If one of the spouses is unable to express his or her will, the other may be empowered by the court to represent him or her, generally or for certain specific acts, in the exercise of the powers resul…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
…ompanies that have not opted for the 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 share…
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…
…es for tax purposes.The same applies, without prejudice to taxes which cannot be deducted by virtue of 4° of 1 of Article 39, to the taxes provided for in 1° of Article L. 421-94 of the French Goods a…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
…or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of those calculated on the basis of th…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
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