Article 217 quinquies
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
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Showing 7001–7010 of 43720 articles for “Art. 1843-2”
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
I. - The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has est…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the reduced rate in respect of:a) Construction work on progressive social housing, financed under the conditions…
For the application of this book in French Polynesia: 1° References to the judicial court of the departmental capital are replaced by references to the court of first instance; 2° References to the Re…
The summons referred to in 2° of article L. 632-1 is given to the foreign national at least fifteen days before the committee meeting. It specifies that the person concerned has the right to be assist…
An undertaking whose authorisations have all been declared null and void pursuant to Article L. 321-10-2 shall submit to the Autorité de contrôle prudentiel et de résolution for approval, within one m…
In order to determine whether the group Solvency Capital Requirement calculated on the basis of consolidated data in accordance with Article R. 356-19 appropriately reflects the risk profile of the gr…
Production companies meet the conditions for eligibility for financial aid, as applicable: 1° To the production of feature-length cinematographic works, provided for by article…
Regardless of the estimated value of the need, defence or security contracts for services other than those mentioned below are awarded according to an adapted procedure: 1° Maintenance and repair serv…
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