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Showing 1291–1300 of 37614 articles for “Art. L. 223-23”
…scribed by companies carrying out an industrial activity and eligible within the meaning of Article L. 331-2 of the Energy Code, provided that, for the last financial year ended before the company ent…
…rall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account the revaluation difference which i…
…attached to a leasing contract entered into under the conditions provided for in 1 and 2 of Article L. 313-7 of the Monetary and Financial Code are treated as fixed assets, depreciable or non-deprecia…
…relating to a leasing contract entered into under the conditions provided for in 1 and 2 of Article L. 313-7 of the Monetary and Financial Code are treated as fixed assets, depreciable or non-deprecia…
For each appeal lodged, the chairman of the Commission nationale d'aménagement cinématographique informs the prefect that the appeal has been lodged.
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
In the event of non-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the c…
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