French Customs CodeIn force
Title XI: Free trade zones.
Article 291
The provisions of this Title are without prejudice to the rules established by international treaties in force.
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Showing 2871–2880 of 43698 articles for “Art. al. 2”
The provisions of this Title are without prejudice to the rules established by international treaties in force.
A free zone is any territorial enclave established for the purpose of treating goods therein as not being in the customs territory for the application of customs duties and taxes to which they are lia…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
…hed a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
…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…
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…
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…
…ade 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 the ra…
…olding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from the amount…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
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