Article 39 decies D
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
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Showing 1801–1810 of 2706 articles for “Art. 1er juin 2010”
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
I.-Without prejudice to the application of the provisions of Article R. 351-23, original own funds items are included in Tier 1 original own funds for a maximum period of ten years after 1 January 201…
I. - Communes may, by a resolution passed under the conditions provided for in I of Article 1639 A bis, institute an annual tax on commercial wasteland located on their territory. However, public esta…
In application of the last paragraph of article L. 1424-35, when the board of directors has not set the provisional amount of revenue for the departmental or territorial fire and rescue service on 15…
MINIMUM CIVIL INSURANCE CONDITIONS PROFESSIONAL AUDITORSArticle 1 The purpose of this contract is to cover the insured, subject to the limits and exclusions set out in Articles 2 and 3, against the pe…
Sont exonérés des droits de mutation à titre gratuit : 1.1° (Expired); 2° (Repealed); 3° interest shares held in a forestry group up to three-quarters of the fraction of the net value corresponding to…
For posthumous works, the duration of the exclusive right is that set out in article L. 123-1. For posthumous works disclosed after the expiry of this period, the term of the exclusive right is twenty…
Buildings allocated to livestock farming activities and equipment and facilities intended for the storage of livestock effluent constructed, acquired or manufactured from 1 January 2016 until 31 Decem…
In particular, the following are considered as distributed income:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way…
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