Article 157
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
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Showing 2671–2680 of 2738 articles for “Art. 314-30”
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
I. - In each regional health agency, an Agency and Working Conditions Committee is set up to deal with issues and projects affecting all staff. This committee has legal personality and manages its own…
For cinematographic works in the animation genre, points are divided into six groups as follows: I.-Production company and authors" group A maximum of 35 points are allocated to the "Production compan…
I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…
I. - The deposit guarantee scheme shall be implemented at the request of the Autorité de contrôle prudentiel et de résolution as soon as the latter ascertains that a credit institution is no longer in…
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
The Chairman of the Assistance publique-hôpitaux de Paris Institutional Medical Committee may delegate all or some of the following powers to the Chairman of the local Institutional Medical Committee…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I. - A fixed fee is payable by persons subject to the supervision of the Autorité des marchés financiers, where provided for by law or regulation, in the following cases: 1° In the event of publicatio…
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