Article 217 quinquies
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
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Showing 6101–6110 of 7192 articles for “Art. Décret n° 2015-587”
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
1. Natural persons who, in the exercise of their profession, pay commission, brokerage, commercial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must d…
The administrative authority may authorise a foreign national who proves that it is impossible to leave French territory or that he/she is unable to return to his/her country of origin or to go to any…
On the occasion of the general renewal of the members of the municipal council, any mayor in a municipality of at least 1,000 inhabitants or any deputy mayor in a municipality of at least 10,000 inhab…
The mayor presents to the municipal council or the president of the public establishment for inter-communal cooperation presents to its deliberative assembly an annual report on the price and quality…
The public waste prevention and management service is subject to cost accounting.The mayor or the president of the public establishment for inter-communal cooperation presents, respectively, to the mu…
The mayor of a municipality or the president of a public establishment for inter-municipal cooperation with a local urban development plan, an urban development document in its place or a communal map…
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