Article 220 sexies
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…
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Showing 7641–7650 of 8539 articles for “Art. BOI-IR-RICI-290-10 n° 210–330”
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…
I. - For the operations of each company mentioned in 1° of Article L. 310-1 and of each supplementary occupational pension fund mentioned in Article L. 381-1, in respect of insurance, capitalisation o…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
For the application of this book in the Wallis and Futuna Islands: 1° Access to work for foreign nationals is exercised under the conditions laid down by the legislation and regulations applicable loc…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
I.-Text and data mining, within the meaning of 10° of Article L. 122-5, means the implementation of a technique for the automated analysis of texts and data in digital form in order to extract informa…
Without prejudice to the award of damages, a civil fine may be imposed on a trader who, in contracts offered to or concluded with consumers or non-traders, continues to use contractual terms in identi…
I.-In application of article L. 114-1, the sports resource, expertise and performance centres are local public training establishments in the fields of sport, youth and popular education. They carry o…
Contracts with unit-linked guarantees as referred to in the second paragraph of article L. 131-1 must refer to at least one unit of account made up of transferable securities, collective investment un…
Where an insurance or reinsurance undertaking operating within the territory of the French Republic under the freedom to provide services or the freedom of establishment does not comply with the rules…
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