Article 238 bis AB
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
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Showing 2711–2720 of 46024 articles for “Art. 990 I”
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
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Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
In application of the Article 4 of Law no. 2016-1547 of 18 November 2016, on pain of inadmissibility, which the judge may declare ex officio, the legal claim shall be preceded, at the parties' option,…
The decision is transmitted with all relevant documents by the registry of the assigning court to the court assigned. Upon receipt, the operations prescribed shall be carried out on the initiative of…
Where the remoteness of the parties or of the persons who must assist in the administration of justice, or the remoteness of the premises, makes travel too difficult or too expensive, the judge may, a…
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