Article 42 octies
…ults of the financial year in progress on the date of their payment.The amount of premiums received during a financial year must be added back to the taxable profits of that financial year or, where a…
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Showing 1–10 of 28915 articles for “Art. Cons. conc. n° 91-D-42 du 22 Oct 1991”
…ults of the financial year in progress on the date of their payment.The amount of premiums received during a financial year must be added back to the taxable profits of that financial year or, where a…
…tation of the legal guarantee of conformity in the event of the appearance of a lack of conformity. During this period, the consumer is only required to establish the existence of the lack of conformi…
…tation of the legal guarantee of conformity in the event of the appearance of a lack of conformity. During a period of one year from the date of supply, the consumer is only required to establish the…
…ntation of the legal guarantee of conformity in the event of the appearance of a lack of conformity during a period of X as from the supply of the digital content or digital service. During this perio…
The mandatary is bound to perform the mandate for as long as he remains in charge of it, and is liable for any damages that may result from his non-performance. He is likewise bound to complete the th…
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…
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
…he purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financial year, the…
…ear in respect of which this company joins the group. If the parent company's assessment of the tax due in respect of the taxable income for that period shows that the advance payments made exceed the…
…e applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
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