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Showing 2911–2920 of 63950 articles for “Art. L 214-23 and L 214-24-62”
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…
I. - In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid…
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
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Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
The Chairman of the Commission or the magistrate he appoints for this purpose makes the decision alone. He may decide to refer the case to a panel.
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