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Showing 7511–7520 of 67437 articles for “Art. I-5° bis and Art. 35 bis”
…ogical excavations, the amended law no. 76-629 of 10 July 1976 relating to the protection of nature and the law no. 76-1285 of 31 December 1976 reforming town planning. Sums deducted in this way are d…
Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequ…
Interest, arrears and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formul…
I. - In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid…
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
…he following items having the character of intangible fixed assets:1° Patents, utility certificates and supplementary protection certificates attached to a patent;2° Plant variety certificates;3° Soft…
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Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
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…
…t of the dominant undertaking is located in a State other than those mentioned in Article L. 2341-1 and which has appointed a representative in France for the application of the provisions of this Tit…
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