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Showing 2791–2800 of 28855 articles for “Art. 31 May 2005”
…is not taxable when it is used to offset the operating loss for the year. The deficit thus charged may no longer be carried forward to the profits of subsequent financial years.For financial years co…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…
…the commitments constituted in respect of the operations governed by this chapter represent, as at 31 December 2017, more than 80% of all the technical provisions within the meaning of Title IV of Bo…
…2018-607 of 13 July 2018 L. 2122-6 law no. 2004-809 of 13 August 2004 L. 2122-7 law no. 2007-128 of 31 January 2007 L. 2122-7-1 to L. 2122-8 Act no. 2019-1461 of 27 December 2019 L. 2122-9 law no. 201…
…ry plan;3° Decisions taken pursuant to II, III, IV and V of Article L. 613-36.The supervisory board may adopt a joint decision with the competent authorities with which it does not disagree concerning…
…where the latter is now a resident of an establishment mentioned in 6° or 7° of I of l'article L. 312-1 of the Code de l'action sociale et des familles if, in respect of the penultimate year precedi…
…ioned II as well as i of b and c and d of 1° of category C mentioned in C of the aforementioned II, may only be taken into account when they meet the criterion of principal benefit. This criterion is…
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…
…ces, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in respect of expenditure on the creation, exploitation and digitisati…
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