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Showing 1081–1090 of 2421 articles for “Art. 31”
…t applies:a. (Repealed)b. To the expenditure referred to in this b, paid between 1 January 2005 and 31 December 2020, in respect of:1° (Repealed)2° the acquisition and installation of thermal insulati…
The budgetary and accounting year covers the period from 1st January to 31st December of the same year, except in the case of a new establishment coming into operation for the first time or a definiti…
…uired when these persons or entities are in one of the following situations: 1° They have, prior to 31 December 2010, issued only debt securities admitted to trading on a regulated market in France wi…
…conditions are met:a) The purchaser undertakes to retain the shares in the company taken over until 31 December of the fifth year following the year of acquisition;b) The shares acquired as part of th…
…rform duties in respect of that branch equivalent to those assigned by Articles L. 533-29 to L. 533-31-5 to the board of directors, the supervisory board or any other body performing equivalent superv…
…l'article L. 365-2 du code de la construction et de l'habitation; 1° bis Acquisitions, made before 31 December 2013, by low-income housing bodies, sociétés anonymes de crédit immobilier or their unio…
…st paragraph. If the company repurchases the securities, the shareholders present in the company on 31 December of the tax year are taxed on the basis of the profit made by the company during the tax…
…rein in the form of a donation either to a legal entity covered by Article 1 of Law no. 2014-856 of 31 July 2014 on the social and socially responsible economy, or to a financing organisation or credi…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
…this, the declaration is filed with the body or administration designated by decree, no later than 31 January of the calendar year following that during which these sums were paid or, by way of derog…
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