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Showing 12051–12060 of 15302 articles for “Art. 12 al. 2”
Any contribution, sale or exchange of securities that has been approved under the conditions provided for in the fifth paragraph of article 42-3 of law no. 86-1067 of 30 September 1986 relating to fre…
…nies mentioned in article L. 5213-13 of the same code; 7° Employers' groups governed by articles L. 1253-1 à L. 1253-24 of the Labour Code which benefit from recognition as a group of employers for in…
…mplied with this condition over the five years preceding the capital increase; b) He holds at least 12.5% of the voting rights attached to the securities issued by the company, either directly or thro…
…bananas and the fruit or vegetables mentioned in Part IX of Annex I to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on speci…
…their luggage by means of a chauffeur-driven transport vehicle, within the meaning of Article L. 3122-1 of the Transport Code; b) The delivery of goods by means of two- or three-wheeled vehicles; 2°…
…8/118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92/12/EEC, are not taken into account where they have a direct and inseparable link with the volume or…
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
…shments and private establishments under contract with the State under Articles L. 442-5 and L. 442-12 of the Education Code;5° Office premises with a surface area of less than 100 square metres, comm…
…Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in respec…
…out reconstruction, extension, repair or improvement work between 1 January 2005 and 31 December 2012. This tax reduction applies: a) To expenditure relating to a dwelling, forming part of a tourist…
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