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Showing 81–90 of 56670 articles for “Art. L 223-2”
…for the distribution of cinematographic works for which the distribution expenses mentioned in article…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
The fee paid by professionals to the body mentioned in article R. 223-1 includes: 1° A fixed portion comprising, in addition to the registration fees paid when joining the service, those corresponding…
The provisions of the articles mentioned in the left-hand column of the following table shall apply in French Polynesia, in the wording indicated in the right-hand column of the same table: Applicable…
The provisions of the articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand column of the same table: Applicable ar…
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…
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