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Showing 3471–3480 of 68399 articles for “Art. L 221-32-2 and Art. D 221-113-5”
The capital gains that may arise from a transaction referred to in article 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the socié…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
Profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, unde…
An individual agreement for a fixed number of days over the year may be concluded, within the limit of the number of days set in application of 3° of I of article L. 3121-64: 1° Managers who have auto…
Employees who so wish may, in agreement with their employer, give up part of their rest days in return for an increase in their salary. The agreement between the employee and the employer must be in w…
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
The mayor of a municipality that exercises its own responsibilities for drinking water and wastewater treatment, or the chairman of a group of local authorities that exercises both drinking water and…
The metropolitan authority may neutralise the depreciation allowance for public buildings, less the amount of the annual write-back of equipment subsidies received to finance these facilities, and the…
Certificates, instructions, results and reports relating to checks and inspections for which the employer is responsible in terms of health and safety at work must be dated. They shall mention the ide…
When ratification of an agreement is requested jointly by the employer and one or more employee trade union organisations or the social and economic committee, this is mentioned in the documents filed…
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