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Showing 8241–8250 of 54001 articles for “Art. D. 146-1”
The granting and payment of any financial assistance is subject to compliance by the beneficiary with its obligations to prevent sexual harassment and to implement measures to put an end to it and pun…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
…6 are due to take effect or, if this is not possible and by way of exception, within a shorter period.
The capital increase resulting from the exercise of rights attached to securities giving access to the capital is not subject to the formalities provided for in Article L. 225-142, the second paragrap…
…or on the basis of shareholders' equity for financial years in which they are not or were not listed. II - The research equipment and services referred to in this article are those intended: 1° Eithe…
For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or the taxation of the remuneration referred to in d of Article 111, the taxpayers' r…
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of…
A decree sets out the terms of application of articles 1663 B and 1663 C.
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