Article 231 bis N
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
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Showing 91–100 of 56879 articles for “Art. Cass. 1ère civ. 10-1-2018 n° 16-25.190 F-PB”
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
Companies that build or have built buildings intended to meet the obligations set out in the loi n° 96-1236 du 30 décembre 1996 sur l'air et l'utilisation rationnelle de l'énergie et par les chapitres…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
Buildings allocated to livestock farming activities and equipment and facilities intended for the storage of livestock effluent constructed, acquired or manufactured from 1 January 2016 until 31 Decem…
The basis for calculating the depreciation of fixed assets acquired or created using regional development or land-use planning premiums, orientation premiums for agricultural and food product companie…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
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