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Showing 741750 of 35538 articles for Art. Cass. 1re civ. – 4 Apr. 2024 – no. 21-22.949

French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 217 quinquies

…cription or purchase options granted to their employees pursuant to Articles L. 225-177 to L. 225-184 and L. 22-10-56 of the French Commercial Code and as a result of the free allocation of shares pur…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 210 sexies

The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 211 bis

For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 217 septdecies

…allocations are deductible up to:- 60% of taxable income for the financial year beginning in 2012;- 40% for the financial year beginning in 2013.2. Amounts deducted from the reserve referred to in 1 a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 219 ter

By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 219 quinquies

The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 219 bis

Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 3: Allowances for holders of municipal mandates

Article L2123-21

…ing to the actual performance of the duties of deputy, set in accordance with I of article L. 2123-24 depending on the population of the associated commune. The second paragraph of this Article is app…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER III: Police powers relating to specific objects

Article L2213-21

The mayor may prescribe that millstones of grain, straw and fodder, etc., must be placed at a specified distance from dwellings and the public highway.

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Funeral operations

Article L2223-21

In compliance with the national funeral regulations, the town council may adopt municipal funeral regulations which must be complied with by the funeral directors and the authorised undertakers or ass…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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