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Showing 381–390 of 28963 articles for “Art. 22 mai 1978”
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
…ompanies 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 respect…
…panies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in respect of…
…e made to the accounting entries and that taxation of the said profits, capital gains and profits remains possible under the new tax regime applicable to the company or body concerned. The first condi…
…d yield and the average rate of profit sharing for all contracts of the same type;-from 1 January 2022, the manner in which the investment policy takes into account environmental, social and governanc…
I. - The account specially allocated to the fund, as provided for in article L. 214-173, is a bank account held by a credit institution whose registered office is located in a State party to the Agree…
The professional practice standard relating to information on previous financial years, approved by the Minister of Justice, is shown below: PROFESSIONAL PRACTICE STANDARD CONCERNING INFORMATION RELAT…
…red in the register: 1° For each legal unit: a) For the natural persons mentioned in article R. 123-220 : the surname and, where applicable, the used name and pseudonym, the first names, the address o…
If the beneficiary has not opted for immediate availability, the cases in which, pursuant to article L. 3324-10, the rights accrued in favour of the beneficiaries may exceptionally be liquidated befor…
I-The following are authorised to investigate and record, in the performance of their duties, infringements of the provisions of Book IV and the infringements and breaches referred to in Articles L. 5…
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