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Showing 10351–10360 of 15302 articles for “Art. 12 al. 2”
…horities, for the application of 1° and 3° of the same I bis, the reference to the loi n° 84-595 du 12 juillet 1984 defining rent-to-own property is replaced by the reference to the regulations applic…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
…ucted; 8° With regard to employer groups operating under the conditions provided for in articles L. 1253-1 to L. 1253-19 of the Labour Code, sums not exceeding 2% of the amount of remuneration, as def…
…is linked, directly or indirectly, to one or more other companies within the meaning of Article 39(12), the turnover to be used is the sum of its turnover and that of all the companies linked to it.…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
…Where the companies mentioned in the first paragraph of I are affiliated, within the meaning of 12 of Article 39, they must not together hold, directly or indirectly, more than 20% of the capital…
I. - The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C,…
…arter basis to companies that are not directly or indirectly related to them, within the meaning of 12 of the article 39, or to related companies that have not themselves opted for the scheme, are eit…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
…ets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC, whose…
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