Article 223 I
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
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Showing 1621–1630 of 63859 articles for “Art. L 141-21 and L 141-22”
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
The establishment or organisation must be able to provide the following information at any time, at the request of the Minister for Research or the Director General of the Agence de la biomédecine: 1°…
The natural lighting provided in the living areas of a room is sufficient when the lighting in the centre of the room allows reading on a clear day without the use of artificial lighting.
The tax credit defined in article 244 quater J is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter I.
I. - When members of the staff of an industrial or commercial company who are employed there set up a company to ensure the continuity of the company by buying back a fraction of its capital, the said…
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
The tax credit defined in article 244 quater F is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter E.
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The tax credit defined in Article 244 quater U is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter S.
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