Article 220 undecies
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
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Showing 481–490 of 31253 articles for “Art. Cass. 1ère civ. 22-5-2007 n° 05-18.516”
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
I.-The group solvency of the undertaking referred to in the first paragraph of Article R. 356-8 calculated using the deduction and aggregation method is equal to the difference between: a) The group's…
The Office national d'indemnisation des accidents médicaux, des affections iatrogènes et des infections nosocomiales (National Office for Compensation for Medical Accidents, Iatrogenic Diseases and No…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
A sworn broker may be struck off the list drawn up by the Court of Appeal either following a voluntary resignation or by disciplinary action. His registration lapses if he ceases to carry on the perso…
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