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Showing 161–170 of 56769 articles for “Art. L 144-10 · C. civ. Art. 1709 · Cass. com. 11 May 1971 · Cass. com. 23 March 1999 n° 97-15.000”
EQUIVALENCES 1. The State Sports Teaching Certificates mentioned in column 1 of the table below are automatically accepted as equivalent to the State Sports Teaching Certificates mentioned in articles…
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
For companies whose securities are admitted to trading on a regulated market, the report mentioned in the last paragraph of article L. 225-37 state and, where applicable, explain the following items w…
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
The works and investments concern :1° The acquisition and installation of projection equipment;2° The technical improvement of projection conditions, including the use of new projection techniques;3°…
…a operating account or in the automatic cinema operating accounts grouped together in circuits are also invested to finance training for staff and volunteers of cinemas, helping to modernise the estab…
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