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Showing 4441–4450 of 25519 articles for “Art. IV bis”
…unt of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bis HO, up to a limit of 25% of the taxable profit for the financial year, from the year in which th…
…at the latest, may, under the conditions and subject to the reservations provided for in article 43 bis, disregard the net income from said shares when determining their taxable profit. However, subsc…
…The provisions of the first paragraph do not prevent the application of the provisions of article 3 bis of law no. 47-1775 of 10 September 1947 on the status of cooperation.
The professional activity to which the assets are assigned is subject to independent accounting, established under the conditions defined in the articles L. 123-12 à L. 123-23 et L. 123-25 to L. 123-2…
…ified to companies that are members of a group within the meaning of Article 223 A or article 223 A bis, any taxpayer may request that the matter be referred to the national commission referred to in…
…ailure to comply; b. 80% in the case of abuse of rights within the meaning of the article L. 64 du livre des procédures fiscales ; it is reduced to 40% where it is not established that the taxpayer ha…
…eal in cassation is only open to the public prosecutor against rulings handed down pursuant to III, IV and V of Article L. 661-6.
…owerment referred to in Article LO. 3445-2 which relates to a matter that falls within their respective remit pursuant to the section 2 of Chapter III of Title III of Book IV of Part Four. Their opini…
At the end of the training course or session, the organisation issues the elected representative with a certificate specifying the exact nature of the training received. Where the elected representati…
When the société de crédit foncier finances its activities by issuing loans or by resources benefiting from the preferential right defined in article L. 513-11, the contract or document intended for p…
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