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Showing 10341–10350 of 15302 articles for “Art. 12 al. 2”
…rty or rights previously held by the person, or another person related to him within the meaning of 12 de l'article 39, who, in the contract which conferred on the taxpayer the holding of these assets…
…anted to delegated production companies that use employment contracts mentioned in 3° of Article L. 1242-2 of the French Labour Code in order to fill jobs that are not directly linked to the productio…
…rate is set at 10% for: a. Income from debt securities mentioned in the first paragraph of article 124 B; b. Income from securities issued from 1 January 1987 as defined in articles 118,119,238 septi…
…mpanies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in respect o…
…l the legal entities with which it is not dealing at arm's length, within the meaning of Article 39(12), is taken into account. The parent company mentioned in Article 39(12) of the French Tax Code is…
…the application of I, there must be no relationship of dependence, within the meaning of Article 39(12), between the subscribing company and the entity benefiting from the subscription.IV. - The benef…
…y new talent, composed of one or more works free of copyright within the meaning of the articles L. 123-1 to L. 123-12 of the Intellectual Property Code. By way of derogation, for businesses that meet…
…0% for financial years commencing on or after 1 January 2007.A share of costs and expenses equal to 12% of the gross amount of capital gains on disposals is taken into account in determining taxable i…
…hese allocations are deductible up to:- 60% of taxable income for the financial year beginning in 2012;- 40% for the financial year beginning in 2013.2. Amounts deducted from the reserve referred to i…
…fers made between a transferor and a transferee who are related to each other within the meaning of 12 of l'article 39. II. - The application of I is subject to the condition that the transferee compa…
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