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Showing 2331–2340 of 2839 articles for “Art. 28 juin 2023”
When assessing the acquisition or extension of a direct or indirect qualifying holding in the capital of an investment firm referred to in I of Article L. 531-6, the Autorité de contrôle prudentiel et…
An agreement between the State, represented jointly by the Minister of Foreign Affairs and the Minister responsible for Overseas Territories, and the territorial collectivity of French Guiana determin…
An agreement between the State, represented jointly by the Minister of Foreign Affairs and the Minister responsible for Overseas Territories, and the territorial collectivity of Martinique determines…
…ble from taxable income for financial years ending on or after 1 January 2018 and until 31 December 2023, with a view to meeting the following expenses:a) Acquisitions of equipment, furniture, land an…
…ment may not be less than the amount of urban equalisation allocation received the previous year.In 2023, the amount of the equalisation allocation mentioned in the first paragraph of this article, be…
I. - For the assessment of the 50% quota set out in I of article L. 214-28 : 1° The numerator is made up of the subscription or acquisition price of the securities or rights in the portfolio and the b…
…conclusion of a company agreement within six months of the publication of the loi n° 2009-669 du 12 juin 2009 favorisant la diffusion et la protection de la création sur internet, et en l'absence de t…
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. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
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…
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