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Showing 6171–6180 of 60988 articles for “Art. II-2°”
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
In the absence of an agreement as provided for in Article L. 3121-23, exceeding the average weekly working time of forty-four hours is granted under the conditions defined in Article R. 3121-10.
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
1. Subject to the provisions of 2 below, articles incorporated into French ships outside the Customs territory are treated as if they were imported directly into the part of the Customs territory wher…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
At the request of the administrator, the court may order the total or partial sale of the business if the proposed plan or plans appear manifestly unsuitable for the recovery of the business or in the…
I. - The persons who effectively manage the business of the firm within the meaning of Article L. 532-2 .4 and the members of the board of directors, the supervisory board, the management board or any…
A redundancy for economic reasons is a redundancy carried out by an employer for one or more reasons not inherent in the person of the employee, resulting from the elimination or transformation of a j…
The content and implementation of medical surveillance for U23 athletes and athletes in the national teams mentioned in article L. 221-2 must take into account: 1° The age of the athlete ; 2° The athl…
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