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Showing 971–980 of 4389 articles for “Art. 23 January 2001”
…ect for the payment of daily allowances is longer than the 15-day period set out in article D. 4135-23-1, the official allowances are paid in full during the period for which no daily allowance is pai…
…ubject for the payment of daily allowances is longer than the 15-day period set out in article D. 3123-23-1, the official allowances are paid in full during the period not giving rise to the payment o…
The provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
…employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those mentioned in 1, as stated in the first paragraph of…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
…months of receipt of the application, in accordance with the conditions defined in Article D. 3121-23 and after evaluation of the centre's activity and, where appropriate, after an on-site visit by a…
…cturer is required to update the risk analysis and management system referred to in Article R. 5211-23-2 by analysing all elements relating to the medical devices he manufactures and taking account of…
…is deductible from the bases used for the assessment of corporation tax or income tax.II. - From 1 January 1991, dividends on labour shares allocated to employees of sociétés anonymes à participation…
…ded that: 1° the amendments made meet one of the grounds for opposition mentioned in Article L. 613-23-1 raised by the opponent; > and 2° The amendments made do not extend the subject-matter of the pa…
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