Article L221-32-5
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
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Showing 3641–3650 of 3963 articles for “Art. 28–31”
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
Sont également exonérés de l'impôt sous réserve des dispositions de l'article 208 A : 1° (Abrogé à compter du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
The continuing professional training provided for by Article L. 422-10-1 is a professional obligation which ensures that each industrial property attorney registered on the list provided for in Articl…
I. - Mortgage formalities for which a proportional real estate security contribution is levied shall give rise to the collection of a contribution reduced by half, subject to the provisions of Article…
I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the s…
I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the s…
I. - The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules lai…
I. - From 2013, the departmental business tax equalisation funds existing in 2011 receive a State allocation totalling €423,291,955.From 2017, a reduction is applied to this allocation. For 2017, the…
The employment tribunal activities referred to in Article L. 1442-5 are : 1° The following activities relating to the role of employee representative: a) Taking the oath ; b) Setting up the industrial…
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