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Showing 2841–2850 of 3310 articles for “Art. 39 C”
A redundancy for economic reasons is a redundancy carried out by an employer for one or more reasons not inherent in the person of the employee, resulting from the elimination or transformation of a j…
Undertakings authorised in France and subject to State supervision pursuant to article L. 310-1, with the exception of those authorised for the operations referred to in 3° of the same article, as wel…
Co-ownership of a patent application or patent is governed by the following provisions: a) Each of the co-owners may exploit the invention for his own benefit, subject to equitable compensation for th…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
I. - Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the…
In relation to the basis of dispersion defined in Article R. 332-3, the value on the balance sheet of an insurance undertaking referred to in Article L. 310-3-2 of the assets mentioned below admitted…
The technical provisions for the operations provided for in Article L. 441-1 are as follows:1° The special technical provision, from which are deducted the benefits paid and management charges, within…
The provisions mentioned in article R. 426-3 must, at all times, be represented by equivalent assets located within the territory of a Member State of the European Community or another State party to…
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