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Showing 5101–5110 of 24422 articles for “Art. Cass. com. – 20 Sept. 2011 – no. 10-21.623”
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…
…e year after the overruns occurred; 2° May not hold or commit to subscribing or acquiring more than 20% of the total amount of the securities or rights and contractual subscription commitments of a si…
For the application of articles L. 622-24, L. 626-20, L. 625-3, L. 625-4 and L. 662-4, the institutions mentioned in article L. 143-11-4 of the French Labour Code are the territorial institutions resp…
…mmittee who, without prejudice to the cases provided for in Article 12 of the aforementioned Act of 20 January 2017, assumes that he or she is a ground for disqualification or who conscientiously cons…
…of at least 800,000 euros in order to conduct the classes of business referred to in 10 to 15 and 20, 21, 22, 24, 25 and 28 of article R. 321-1, as well as reinsurance operations. In order to carry…
…ose mentioned in 2° of 2 bis of the same Article 238-0 A or where the trust was set up after 11 May 2011 and, at the time the trust was set up, the settlor was domiciled for tax purposes in France wit…
The provisions relating to full-time practice and replacement contained in articles R. 5142-20 and R. 5142-22 to R. 5142-30 do not apply to the pharmacist or veterinarian mentioned in article R. 5142-…
The rules relating to expenditure giving entitlement to the tax credit for expenditure on executive production of cinematographic or audiovisual works are set out in Articles 46 quater-0 ZY bis to 46…
By way of derogation from article L. 3122-2, for editorial and industrial production activities in the press, radio, television, film production and exhibition, live performances and discotheques, the…
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