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Showing 691–700 of 57563 articles for “Art. 411-20 and 422-21”
To enable them to exercise their rights effectively, foreign nationals held in a detention facility may benefit from the assistance of a legal entity, at their request or at the latter's initiative, u…
…he court clerk will notify the foreign national of his or her right to choose a lawyer. The liberty and custody judge will have one appointed for him/her ex officio if the foreign national so requests…
…nterest. The maximum unit amount of aid is set by order of the ministers responsible for the budget and health. The aid is paid to the company responsible for placing the product on the market on pres…
…e profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to…
…ation of shares or corporate units (capital shares), following mergers of sociétés anonymes, en commandite par actions or à responsabilité limitée are exempt from corporation tax. 2. The same regime a…
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…
…tion mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purposes.The same applies, without pre…
…n the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the order of each of them; 2° In the case of sociétés…
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
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