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Showing 1301–1310 of 2374 articles for “Art. 281 H bis”
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
The decisions of the Supervisory Board referred to in Article L. 6143-1 and the acts of the Director referred to in Article L. 6143-7 are enforceable subject to the following conditions: 1° The decisi…
It is punishable by a fine of 45,000 euros for companies producing or marketing products mentioned in Article L. 5311-1 or providing services associated with these products to knowingly omit to make p…
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
I. - The amount of the levy referred to in article 204 A may be adjusted upwards or downwards at the taxpayer's request.However, when a change in the situation mentioned in 1 of article 204 I has occu…
I.-The New Caledonia Sports Funding Conference is made up of four colleges: 1° The college of State representatives comprises : a) The High Commissioner of the Republic in New Caledonia, territorial d…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
In relation to the base of dispersion constituted by the difference between the total amount of the regulated commitments mentioned in Article R. 331-1, all currencies combined, and the total amount o…
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