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Showing 201–210 of 68813 articles for “Art. 2° et L 314-9 · C. mon. fin. Art. L 313-5-1 et L 313-5-2”
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
ANNEX TO ARTICLE R. 814-58-6 OF THE COMMERCIAL CODE Data and information that may be recorded in the electronic portal with regard to third parties who receive or issue the documents referred to in th…
The definition of the usury rate is set out in articles L. 314-6 to L. 314-9 of the French Consumer Code, reproduced below: "Art. L. 314-6- A usurious loan is any contractual loan granted at an overal…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the provisions of II, in the wording indicated in th…
The clerk of the commercial court or of the judicial court shall apply to the keeper of the National Register of Companies, via the single body mentioned in Article R. 123-1, for the removal of the en…
I. - Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21…
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
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