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Showing 2521–2530 of 2756 articles for “Art. L232-25”
Art. 1At each annual due date of the contract, the premium payable by the insured is determined by multiplying the amount of the reference premium, as defined in Article 2, by a coefficient known as t…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
I. - In the rural regeneration areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxa…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
Subject to the adaptations provided for in this Title, the following provisions shall apply in the Wallis and Futuna Islands to public contracts concluded by the State or its public establishments, su…
Subject to the adaptations provided for in this Title, the following provisions shall apply in French Polynesia to public contracts concluded by the State or its public establishments, subject to the…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
MOTOR VEHICLE EVENTS IN WHICHCONTACT BETWEEN VEHICLES IS AUTHORISED(art. A331-22 and A331-23) Definition Events taking place on a circuit with generally used vehicles, in which contact between vehicle…
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