Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation tax.
In accordance with 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 code as well as the additional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determining the income tax or corporation tax due by…
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purposes of income tax or corporation tax.
I. – In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid in cash by companies pursuant to a profit-sharing contract is deductible from the bases used for the assessment of corporation tax or income tax. II. – From 1 January 1991, dividends on labour shares…
Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequences, mentioned by a decree countersigned by the Budget Minister taken in application of this provision, are not taken into account for the determination of taxable results.
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determining the income taxable for income tax or corporation tax respectively, to the financial year in which they are received and paid. 2. The provisions of 1 apply to late payment penalties relating to receivables and debts…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Development and which, on that date, have not concluded an administrative assistance agreement with France allowing the exchange of any information necessary for the application of the tax legislation of the parties, nor signed such an agreement with at…
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second paragraph of a of I of article 219 the net income from the licensing of the following items having the character of intangible fixed assets: 1° Patents, utility certificates and supplementary protection certificates attached to a patent;…
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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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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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