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Showing 1701–1710 of 43747 articles for “Art. s. L. 145-19 et L. 145-20”
…pôt sur les sociétés pour la fraction de leur bénéfice qui provient de la location de leurs immeubles.II. - When, under the conditions set out in I of Article 11 of the 1985 Finance Act no. 84-1208 of…
…ishment of one of the zones provided for in Article 1 of Ordinance no. 86-1113 of 15 October 1986, set up to operate a business there, are exempt from this tax on profits made up to the end of the one…
…er 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservations set out in 1° of art…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
…nies established in France which, in the case where the foreign entity is listed on a regulated market, act in concert or by companies which are directly or indirectly placed in a situation of control…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
…h withdrawal, after deduction of the tax levied on the realisation of the corresponding capital gains. 3. The provision of 2 shall not apply: a. If the company is dissolved; b. In the event of capital…
…s for work release, semi-liberty, reduction of sentence, splitting or suspension of sentence, home detention under electronic monitoring or conditional release, the application is sent to the public p…
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For the cases referred to in 3° of articles 695-18 and 695-21, the request for consent shall be sent by the public prosecutor to the judicial authority of the executing Member State. It must contain,…
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