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Showing 71–80 of 37697 articles for “Art. L 223-20”
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…
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 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…
When a shareholder wishes to make use of the option to request that items or draft resolutions be included on the agenda of a meeting, pursuant to the fifth paragraph of Article L. 223-27, he may ask…
In order to guarantee, with a view to the application of the third paragraph of Article L. 223-27, the identification and effective participation in the meeting of shareholders attending by videoconfe…
A request for items or draft resolutions to be included on the agenda of the meeting by one or more shareholders holding at least one-twentieth of the shares on the day the request is sent must be sen…
The prohibitions provided for in articles L. 223-1 and L. 223-3 do not apply to canvassing for the supply of newspapers, periodicals or magazines. A decree, issued after consulting the Conseil nationa…
The liability actions provided for in articles L. 223-19 and L. 223-22 shall be barred after three years from the date of the harmful event or, if it was concealed, from the date of its disclosure. Ho…
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