Article 238 bis AB
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
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Showing 2721–2730 of 35069 articles for “Art. Cass. 1ère civ. 23-6-2021 n° 19-21.784 F-D”
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
The management company shall publish an annual report for each financial year for each European Union AIF that it manages and for each AIF that it markets in the European Union within the time limit s…
The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…
In the event that the Minister for Sport considers that there is no substantial difference, or where a substantial difference has been identified and the applicant has passed the aptitude test, the Pr…
I. - The members of the Committee, meeting under the conditions laid down in article R. 1123-11, shall deliberate on the proposal of the Chairman of the Committee on : 1° The initial budget, no later…
The member of athlete support personnel or any other person who assists a person in violating the prohibition provided for in articles L. 232-23 and L. 232-23-4 and persons who have committed a breach…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
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