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 8591–8600 of 14293 articles for “Art. Futures mechanics reference”
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…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
The summons referred to in 2° of article L. 632-1 is given to the foreign national at least fifteen days before the committee meeting. It specifies that the person concerned has the right to be assist…
Where agricultural commodity derivatives which are based on the same underlying and which have the same characteristics are traded in significant volumes on trading platforms or where critical or sign…
I. - Notwithstanding any provision to the contrary, any credit or financial institution referred to in Article L. 511-22 or Article L. 511-23 may, when carrying on business in France, use the same nam…
I.-Financial investment advisers are persons who engage in the following activities on a regular professional basis: 1° Investment advice as referred to in 5 of article L. 321-1 ; 2° (Repealed) 3° Adv…
The administrative authority decides on any request made by an employer to assess the compliance of an agreement or action plan with the provisions of article L. 2242-8 . If the administrative authori…
By way of derogation from the sixth paragraph ofArticle L. 2131-4, and subject to having exhausted all the possibilities offered by Articles L. 1241-1 to L. 1241-7, pre-implantation diagnosis may also…
Nationals of a Member State of the European Union or of another State party to the Agreement on the European Economic Area are also entitled to practise the profession of pharmacist if they hold the f…
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