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Showing 841–850 of 52239 articles for “Art. 35 I 5° bis”
In the event of the dissolution of the company or a reduction in its capital, the Minister for the Economy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
In the event that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in…
STANDARD CLAUSES APPLICABLE TO NON-LIFE INSURANCE CONTRACTSDefinitionsa) Policyholder.The person, whether natural or legal, named in the Declarations, who has building work carried out and who is, in…
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
I. - Any person who prepares or processes fishery or aquaculture products, in a land-based establishment or in a factory vessel, pays a processing health fee to the State. II. - This fee is based on t…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
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