Article 214
…muneration, as defined in article L. 242-1 of the Social Security Code, paid to their employees or €10,000 in respect of the same financial year. This deduction is subject to the condition that, at th…
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Showing 8471–8480 of 8590 articles for “Art. 10 mars 2015”
…muneration, as defined in article L. 242-1 of the Social Security Code, paid to their employees or €10,000 in respect of the same financial year. This deduction is subject to the condition that, at th…
…isposals, exchanges of buildings and their allocation as well as leases of more than eighteen years;10° Concludes long leases pursuant to article L. 6148-2, partnership contracts pursuant to article 1…
…cles L. 223-19, L. 223-27, L. 223-34, L. 223-42, L. 225-40, L. 225-42, L. 225-88, L. 225-90, L. 225-103, L. 225-115, L. 225-135, L. 225-235, L. 225-244, L. 226-10-1, L. 227-10, L. 22-10-71, L. 232-3,…
…e of a non-commercial occupation are determined in accordance with the provisions of Articles 92 to 103. Gains or losses covered by the system of long-term capital gains or losses are removed from the…
…curity Code, the Mutual Code, Book III of the Consumer Code, Articles 26-4 to 26-8 of Law 65-557 of 10 July 1965 establishing the status of condominiums, approved codes of conduct and any other legisl…
…sions applicable to the tax base are as follows: A.-For the persons mentioned in 1° to 4° and 8° to 10° of A of I of Article L. 612-2 as well as for the EU parent investment holding companies mentione…
…ject to a fine.V. - Companies meeting the criteria set out in I of this article or in article L. 22-10-24 and whose supervisory board includes one or more members appointed pursuant to Article L. 225-…
…cluding capital gains on disposals;2° Or that the income referred to in the same 1° does not exceed 10% of all income for the financial year, including that taken into account to determine the income…
…nce undertaking at their net book value, determined in accordance with articles R. 343-9 and R. 343-10.
…automatic termination clause will resume its full effect. However, when, pursuant to article L. 733-10 a dispute has been lodged by one of the parties against the deadlines and terms of payment for th…
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