Article 212 bis
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
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Showing 3351–3360 of 52097 articles for “Art. L 144-10 · Cass. com. 22 January 1991 · CA Paris 31 March 1994 · Cass. com. 9 November 2004 · Cass. com. 22 December 1980 · Cass. com. 21 April 1977”
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
Persons who are not nationals of a Member State of the European Union shall send the Keeper of the Seals, Minister of Justice, by 30 April at the latest, a file in duplicate comprising the documents m…
Subject to the provisions set out in articles 21-4 and 26-3, the person concerned acquires French nationality on the date on which the declaration was made.
I.- Candidates who have never carried out expert appraisals or whose expert appraisals submitted when applying for inclusion on the list referred to inarticle L. 1142-11 do not allow them to be consid…
The representative of the State in the department or, in Paris, the police prefect notifies the mayor, in his capacity as civil registrar, of the identity and address of persons residing in the commun…
Long-length cinematographic works are made: 1° With the assistance of film studios and laboratories established in France, on the territory of another Member State of the European Union or, when they…
If an application for authorisation is rejected on substantive grounds by the Commission nationale d'aménagement cinématographique, no new application may be submitted by the same applicant, for the s…
The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand column of the same tabl…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
If the Prefect considers that there is no substantial difference, or if a substantial difference has been identified and the applicant has passed the aptitude test, the Prefect will issue the applican…
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