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Showing 791–800 of 37646 articles for “Art. L 1221-20”
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
The request for exoneration provided for in article 495-18 or the claim provided for in article 495-19 is only admissible if it is sent by registered letter with acknowledgement of receipt, using the…
If the sentenced person applies for work release, semi-liberty, reduction of sentence, splitting or suspension of sentence, home detention under electronic monitoring or conditional release, the appli…
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For the cases referred to in 3° of articles 695-18 and 695-21, the request for consent shall be sent by the public prosecutor to the judicial authority of the executing Member State. It must contain,…
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