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Showing 121–130 of 49863 articles for “Art. 9° – C. com. Art. L 470-4”
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.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
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…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
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I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
The Autorité de contrôle prudentiel et de résolution may refer a matter to the European Banking Authority in any of the following situations:1° A request for cooperation, in particular for the exchang…
In order to encourage the resumption of theatrical exhibition of cinematographic works, the rates for calculating the sums representing the automatic financial aid to which distribution companies may…
In order to take into account the consequences on attendance at cinemas of the implementation of the health pass, provided for by decree no. 2021-699 of 1st June 2021 prescribing the general measures…
…and 29 June 2021, the rates are set at :- 520.90% when the amount of revenue generated by feature films is less than or equal to €307,500;- 218.77% when the amount of revenue generated by feature film…
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