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Showing 3461–3470 of 67070 articles for “Art. L 228-19 · Arts. R 228-21 and R 228-22”
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…
I. - Net capital gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law…
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
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…
The detailed rules for the application of this section shall be specified by decree.
The person responsible for the bathing water prepares, for public distribution, a summary document corresponding to the general description of the bathing water based on the bathing water profile. The…
When a beneficiary requests payment of the profit-sharing in accordance with the provisions of article R. 3324-21-1, the undertakings shall make this payment before the first day of the sixth month fo…
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