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Showing 451–460 of 14665 articles for “Art. Aut. conc. n° 22-D-15”
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
When the confiscation of a business is ordered by a criminal court pursuant to the articles 225-16, 225-19 and 225-22 of the criminal code and 706-39 of the Code of Criminal Procedure, the State must…
…ded for in the third paragraph of Article L. 332-11-2 of the same code, as it read prior to the loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014, specifying the conditions unde…
…the allocation of costs between the parties subject to the dispositions de l'article 123 du décret n° 2020-1717 du 28 décembre 2020 lorsque l'une des parties bénéficie de l'aide juridictionnelle. If…
I.-In order to be extended, the branch agreement concluded at national level must contain clauses relating to the determination of the rules for negotiation and conclusion, as provided for in articles…
I. - The articles of association or fund rules of a feeder UCITS stipulate that at least 85% of its assets must be invested in shares or units of a single master UCITS or sub-fund thereof. A feeder UC…
Foreign nationals entrusted to the child welfare service referred to inarticle L. 221-1 of the Code de l'action sociale et des familles on the date on which a decision is taken on their application fo…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
…y also benefits from the special financial resources available to the Corsican region under the loi n° 82-659 du 30 juillet 1982 portant statut particulier de la région de Corse : compétences et de ce…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
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