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Showing 3911–3920 of 4024 articles for “Art. 244 bis C”
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
I. - Articles L. 5215-16 to L. 5215-18, L. 5215-21, L. 5215-26 to L. 5215-29, L. 5215-40 and L. 5215-42 are applicable to metropolitan areas. For the application of article L. 5211-17, the majority co…
The professional practice standard relating to the obligations of the statutory auditor with regard to the fight against money laundering and terrorist financing, approved by the Minister of Justice,…
When the work has been disclosed, the author may not prohibit:1° Private and free representations made exclusively within a family circle;2° Copies or reproductions made from a lawful source and stric…
I.-By providing access to copyright-protected works uploaded by its users, the provider of an online content sharing service performs an act of representation of these works for which it must obtain a…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
Orders issued by the Minister for the Economy specify:1° The conditions, deadlines and procedures for implementing the guarantee provided for in article L. 312-4-1 and I of article L. 312-5 ; 2° The c…
I. - Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible…
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