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Showing 2371–2380 of 67106 articles for “Art. L 581-21 and R 581-13”
When the company's operational requirements prevent several requests for compulsory time off from being satisfied at the same time, applicants are ranked according to the following order of priority:…
The urban pre-emption right provided for in article L. 1321-2 may be instituted even in the absence of a local town planning scheme.
The prefect of the département in which the family holiday home is located may, under conditions defined by decree, after consulting the département's tourist action commission, grant definitive appro…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
Notwithstanding the first paragraph of article D. 3141-20, the competent holiday fund for companies not established in France mentioned in article D. 3141-14 is that of the place where the service is…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
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