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Showing 61–70 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
…provide evidence of a contract entered into pursuant to 3° of Article L. 1242-2 of the Labour Code, and that the rental price remains set within reasonable limits.II. - As of 1 January 2001 and until…
…into by credit institutions, finance companies or investment firms referred to in article 38 bis A and which are allocated to the hedging of financial instruments valued at their market value or to t…
…a regulated market under the conditions provided for in 3 or 4 of Article L. 313-7 of the Monetary and Financial Code, the sums corresponding to the share of the rent taken into account for the deter…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
…ent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Financial Code relating to the assets mentioned in 1° and 2° of I of Article L. 214-36 of the sa…
…te, which result from a legal, regulatory or contractual obligation or a commitment by the company, and incurred or formalised either when the installation or site is acquired or brought into service,…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
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