Article 238 bis GC
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
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Showing 7431–7440 of 60412 articles for “Art. I-2-2°”
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
Open the article to read the full text in English.
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
Services based on specific payment instruments, valid only in France, provided at the request of a legal person governed by public or private law or similar, subject to specific legislative or regulat…
Withdrawal from a mixed syndicate or, where the syndicate's statutes allow, withdrawal of one or more competences transferred to a mixed syndicate, is carried out under the conditions set out in artic…
Where the Articles of Association have not provided for a specific procedure, amendments to the Articles of Association are decided by a two-thirds majority of the members making up the Syndicate Comm…
The allocation of grants shall give rise to a deliberation separate from the vote on the budget.However, for grants whose allocation is not subject to conditions of award, the Assembly of French Guian…
The award of grants shall give rise to a deliberation separate from the vote on the budget.However, for grants whose award is not subject to conditions, the Assembly of Martinique may decide:1° To ind…
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