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Showing 281–290 of 3310 articles for “Art. 39 C”
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
I. - The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business pro…
On the day of the hearing, the bidding is resumed in accordance with the conditions set out in articles R. 322-39 to R. 322-49, at the price modified by the higher bid. If the higher bid is not covere…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
I. (Not applicable)II. - 1) Distributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions,…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
Works assigned to the public domain, which are completed by the communes after the date of transfer of powers, are, from the date of final acceptance of the works, transferred to the urban community u…
Legal entities held criminally liable, under the conditions set out in article 121-2 of the French Criminal Code, for the offences defined in this chapter shall incur, in addition to the fine set out…
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