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Showing 9561–9570 of 9594 articles for “Art. CAA Bordeaux 17-12-2021 n° 19BX03783”
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
I.-The net gain realised on the sale of securities subscribed for in exercise of warrants allocated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A…
I. - Deposits and assets held in dormant accounts mentioned in article L. 312-19 are deposited with the Caisse des dépôts et consignations: 1° For dormant accounts mentioned in 1° of I of the same art…
STANDARD CLAUSES APPLICABLE TO NON-LIFE INSURANCE CONTRACTSDefinitionsa) Policyholder.The person, whether natural or legal, named in the Declarations, who has building work carried out and who is, in…
…erest carried out on the private portions provided for in f of article 25 of the aforementioned law n° 65-557 of 10 July 1965 as well as work carried out on the common portions and equipment of the bu…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
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…
Industries in which materials susceptible to very rapid alteration are used and those in which any interruption of work would result in the loss or depreciation of the product being manufactured, as w…
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…
I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the…
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