Article 39 decies C
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…
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Showing 7391–7400 of 12246 articles for “Art. Aut. conc. n° 17-D-04”
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…
For the purposes of Article D. 214-32-7-14:1° The term "distribution" includes in particular the payment of dividends and interest on shares;2° The provisions relating to capital reductions do not app…
In its notification to the company concerned, the AIF or its management company shall ask the company's board of directors or its equivalent to forward without delay to the employees' representatives…
The conditions under which dispensing pharmacists may supply medicinal products for certain pathologies pursuant to 10° of Article L. 5125-1-1 A are determined in cooperation protocols drawn up under…
In its notification to the company concerned, the AIF or its management company shall ask the board of directors of the company concerned or its equivalent to inform the employees' representatives or,…
Equipment acquired or manufactured before 1 January 2011 that appears on a list drawn up by joint order of the Minister for the Budget and the Minister for the Environment and that is intended to redu…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
Without prejudice to the allowances mentioned in article R. 131-21, an allowance may be paid to the sports technical advisor, up to an annual amount set in the framework agreement mentioned in article…
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