Article 237 ter A
…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…
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Showing 2201–2210 of 3980 articles for “Art. 25 January 2005”
…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…
…tional Convention for the Suppression of Terrorist Bombings, opened for signature in New York on 12 January 1998, may be prosecuted and tried under the conditions laid down in Article 689-1 any person…
The following public holidays are non-working days: 1° 1st January ; 2° Good Friday in communes with a Protestant temple or a mixed church; 3° Easter Monday ; 4° 1st May 5° 8th May ; 6° Ascension Day…
…ing in favour of a product other than an alcoholic beverage which was placed on the market before 1 January 1990 by an undertaking which is legally or financially distinct from any undertaking which m…
…ents referred to in articles 28, 35, in 2° of Article 36 and to Article 37 of Decree no. 55-22 of 4 January 1955 as amended and those relating to rights mentioned in articles 2521, excluding those men…
…). To benefit from this exemption, the owner must make a declaration to the tax department before 1 January of the first year for which the exemption is applicable, together with the necessary support…
From 1 January 2012, municipal councils and the deliberative bodies of local authority groupings with their own tax status may exempt orchards, fruit crops of trees and shrubs and vines, each for its…
…L. 2331-8 will come into force as from the 1997 financial year for fixed assets acquired as from 1 January 1996. For financial years prior to 1997, the provisions of articles L. 231-9 and L. 231-12of…
From 4 January 1967 and until the effective application of articles L. 2421-5 to L. 2421-10, any right of use that becomes vacant under the conditions provided for by the texts and customs currently i…
…aragraph of Article L. 5134-1 is applicable in French Polynesia as amended by Law No. 2016-41 of 26 January 2016 and in New Caledonia as amended by Law No. 2001-588 of 4 July 2001. For its application…
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