Article 39 quaterdecies
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
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Showing 2121–2130 of 2400 articles for “Art. 26 Oct. 1973”
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
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…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…
…ns, or a victim of a natural disaster, or a person who is the subject of a search under the article 26 of law no. 95-73 of 21 January 1995 on security policy and programming and whose death is presume…
…y on the activities set out in article L. 321-11 ;7° The associations referred to in article L. 322-26-3.
…of Article 4(1)(36) of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013, shall be considered as a single position. The AMF may authorise one of the persons ref…
…nimum capital requirement referred to in I are clearly identified in accordance with Article R. 351-26. If the amount of eligible basic own-fund items allocated to one of the activities is insufficien…
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