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Showing 911–920 of 952 articles for “Art. 231 ter”
…on or construction of buildings with a view to letting them, or the direct or indirect holding of interests in persons referred to in Article 8 and in 1, 2 and 3 of article 206 whose corporate purpose…
…ty of daily newspapers by 75% are treated in the same way as daily newspapers. An order of the Minister of the Economy and Finance sets the conditions for this assimilation (1).The provisions indicate…
…tal during the same years.However, for investments made in countries on a list drawn up by the Minister for the Economy and Finance, the amount of the provision may be equal to the sums invested in ca…
…onal activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industrial or…
…the State, the National Agency for Urban Renewal, local authorities and public establishments for inter-communal cooperation, as well as subsidies or loans granted under the participation of employers…
…nth following the start of activity in the employment area. Taxpayers who set up a business on or after 1 January 2014 benefit from the exemption referred to in the first sentence in respect of profit…
…have appropriate processes in place to maintain at all times the amount, type and distribution of internal capital that it considers appropriate, nor effective processes for identifying, managing and…
…dicates under the conditions provided for in Articles L. 5711-1 to L. 5721-9 of the General Code of Territorial Authorities.However, public establishments for inter-communal cooperation with their own…
…When, at the end of the assessment provided for in I of Article L. 613-41, the resolution board, after obtaining the opinion of the supervisory board, finds that there are significant obstacles to a…
…ss in the EU or has a fixed establishment there but who has not established his business within the territory of the Member State of consumption and does not have a fixed establishment there. The Memb…
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