Article 217 quinquies
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
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Showing 5231–5240 of 8884 articles for “Art. BOI-TVA-IMM-10-10-10-10 n° 60”
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
Within the limits of the services it is authorised to provide in its home country, and depending on the authorisation it has received there, any legal or natural person authorised to provide investmen…
I.-Information obtained from the statements referred to in I of Article L. 464-10 and which can only be obtained by accessing the file of the proceedings concerned may be used by a party who has had a…
I. - Independent management organisations established in France are subject to the provisions of article R. 321-5, 1° to 7°, 10° and 11° of Article R. 321-15, article R. 321-16, as well as the provisi…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
By way of derogation from article R. * 122-1 and the first paragraph of article 11-1 of decree no. 2004-374 of 29 April 2004, on the rights-of-way of the Paris-Charles de Gaulle, Le Bourget and Paris-…
For the application of this book in Mayotte: 1° The references to the court of appeal are replaced by the reference to the appeal chamber of the court of appeal of Saint-Denis de La Réunion in Mamoudz…
The joint association referred to in article L. 1231-10 of the Transport Code may levy a payment intended to finance mobility services in an urban area of at least 50,000 inhabitants and in the multip…
For the application of this Title : 1° The territory referred to as "France" means: mainland France, Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Barthélemy, Saint-Martin, Saint-Pier…
I. - The provisions of articles R. 214-32-18 to R. 214-32-21, R. 214-32-29, R. 214-32-32 to R. 214-32-36, R. 214-32-38 to R. 214-32-40 and R. 214-32-42 do not apply to risk mutual funds. II. - The ass…
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