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Showing 6211–6220 of 6365 articles for “Art. 25 March 1998”
…an 5% as a result of the exercise of stock options under the conditions provided for in article L. 225-183 of the French Commercial Code, the parent company regime remains applicable to it if that per…
…der private law holding a directorship is incurred under the conditions provided for in Article L. 225-20 of the French Commercial Code. In accordance with Article L. 225-25 of the same code, director…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
I.-1° A director or member of the supervisory board of a mutual insurance company, union of mutual insurance companies, mutual reinsurance company or mutual insurance group company may not simultaneou…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I.-For the application of I of Article L. 613-44, eligible commitments are included in the amount of own funds and eligible commitments mentioned in that Article only if they meet the conditions set o…
…concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, duties and other measu…
I. - Companies 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 re…
…he members of the body called upon to approve the accounts Introduction 01. Articles L. 823-10, L. 225-235, L. 22-10-71 ou L. 226-10-1, L. 22-10-78 et L. 441-14 of the French Commercial Code require t…
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