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Showing 5611–5620 of 5658 articles for “Art. L134-12”
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
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…
In this Section and in Section 5 of this Chapter: 1° "Significant branch" means a branch of significant importance within the meaning of Article L. 613-32-1 ; 2° "Transnational group" means a group wi…
The rules relating to the overall effective rate are set out in Articles R. 314-1 to R. 314-14 of the French Consumer Code, which are reproduced below:"Art. R. 314-1. - The calculation of the overall…
I. -Subject to the adaptations provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in…
I.-For the application of 3° of II of article L. 5122-3, the methods for calculating the indemnity and the allowance are determined according to the following rules: 1° For employees whose working hou…
APPENDIX TO CHAPTER VI OF TITLE ONE OF BOOK III OF PART SIX OF THE LABOUR CODE (REGULATORY PART) NATIONAL QUALITY CERTIFICATION REFERENCE FRAMEWORK FOR THE BODIES MENTIONED IN ARTICLE L. 6351-1I.- Ind…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
For the purposes of the supplementary supervision provided for in Chapter III of Title III of Book VI, the following definitions shall apply 1° Regulated entity : a) A credit institution referred to i…
The coefficients applicable to works in the creative documentary genre are determined as follows: I.-The works are divided into three groups: 1° First group: works for which the hourly cash contributi…
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