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Showing 121–130 of 41565 articles for “Art. L 227-8 · C. civ. Art. 1240”
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
I.-In Guadeloupe, Martinique, French Guiana and La Réunion, the observatory of prices, margins and incomes mentioned in article L. 910-1 C in addition to its chairman, comprises the following members:…
Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
I. (Not applicable)II. - 1) Distributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions,…
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