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Showing 2881–2890 of 4296 articles for “Art. 151 octies B”
For the "Contribution to the development of creativity" group, points are allocated as follows: 1° A total of 2 points are allocated to the "Heritage-based creation" sub-group when the video game is i…
…n into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the fir…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
…tion relating to research into an aspect of a sporting discipline, with particular reference to the biological sciences or the humanities (duration: one hour; coefficient 4). The subject of the disser…
In the case of permanent or temporary sports arenas to be built, the application for approval is submitted as follows:a) When the application for planning permission for the structure which is the sub…
…mpany. They must stipulate that the admission, withdrawal or exclusion of an undertaking affiliated by agreement must be the subject of a prior declaration to the Autorité de contrôle prudentiel et de…
In relation to the base of dispersion constituted by the difference between the total amount of the regulated commitments mentioned in Article R. 331-1, all currencies combined, and the total amount o…
…r annuities: present value of the company's commitments in respect of annuities and annuity-related benefits for which it is responsible; 2° Provision for unearned premiums: a provision to record, for…
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