I. – Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Article 219 bis, the contribution provided for in Article 234 nonies is based on the net revenue defined in Article 29 which was received during the financial year or the tax period defined in…
Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subject, at the year-end, to corporation tax at the standard rate, the contribution provided for in Article 234 nonies, established under the conditions defined in I of article 234 duodecies, is paid by…
When the rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, based on the amount of net revenue defined in article 29 and received during the calendar year in respect of the rental, is paid by this person or body, to the competent public accountant, on the…
The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles L. 313-1, and L. 313-4 to L. 313-6 of the Construction and Housing Code. 2. The rules concerning the contribution collected in respect of the participation of agricultural employers in the construction effort are defined in articles L. 716-2 to L. 716-5 of the French Rural and Maritime…
I.-The following are instituted: 1° A solidarity levy on income from assets mentioned in article L. 136-6 du code de la sécurité sociale; 2° Un prélèvement de solidarité sur les produits de placement mentionnés à l’article L. 136-7 of the same code. II.-The solidarity levy mentioned in 1° of I of this article is assessed, controlled and collected according to the same rules and under the same securities, privileges and…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising during a previous financial year, pay a tax representing the interest corresponding to the cash flow advantage thus obtained. The tax is based on the amount of corporation tax that would have been payable in the year…
When one of the conditions mentioned in the fourth paragraph of 4 of Article 38 is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 1727, the company is liable for a levy corresponding to the cash flow advantage obtained. However, the company…
I. – Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentioned in Article 219, for financial years ending on or after 31 December 2011 and until 30 December 2016. This contribution is equal to 10.7% of the corporation tax due, determined before offsetting tax reductions and…
I. – Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-month period. Where a financial year or tax period is less than or greater than twelve months, the allowance is adjusted accordingly….
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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