Article 216
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
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Showing 1761–1770 of 2309 articles for “Art. C. constit.”
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
…cise the option at the time of this conversion, within the period mentioned in the second paragraph;c. to the non-trading companies mentioned in articles 238 ter, 239 ter, 239 quater A and 239 septies…
I. - Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the…
Financial holding companies and parent undertakings of finance companies are subject to the provisions of the second paragraph of Article L. 511-13, Article L. 511-21 and Articles L. 511-33 to L. 511-…
…taking, with the exception of: a) Securities issued or guaranteed by, or loans obtained from, an O. C. D. E. Member State and securities issued by the Caisse d'Amortissement de la Dette Sociale instit…
The technical provisions for the operations provided for in Article L. 441-1 are as follows:1° The special technical provision, from which are deducted the benefits paid and management charges, within…
The provisions mentioned in article R. 426-3 must, at all times, be represented by equivalent assets located within the territory of a Member State of the European Community or another State party to…
To be eligible for support for authorship, authors must provide proof of:1° Writing or directing a work that has been supported by the Centre national du cinéma et de l'image animée;2° Artistic experi…
I.-Production programme grants are awarded on the basis of: 1° A quantitative analysis of production activity, based on the following criteria: a) The work carried out to ensure the best possible comm…
When the authorised officers observe, with the powers provided for in this book, an infringement or failure to comply with the provisions mentioned in articles L. 511-5, L. 511-6 and L. 511-7 as well…
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