Article 217 octies
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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Showing 3381–3390 of 3637 articles for “Art. LD-AdIC §§ 30–50”
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…
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. - The provisions of Chapter I of Title II of Book I of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia in the wording indicated in the right-hand colum…
I.-Pursuant to 8° ofArticle 6-2 of Organic Law No. 99-209 of 19 March 1999, subject to the provisions set out in II, III and IV, the following are automatically applicable in New Caledonia: 1° Article…
I.-Pursuant to Article 7(8) of Organic Law No. 2004-192 of 27 February 2004, subject to the adaptation provisions set out in II, III and IV, the following shall apply ipso jure in French Polynesia: 1°…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of article 1639 A b…
I. - For the purposes of II of Article L. 533-12, the information provided to clients is as follows:1° Where they provide the investment service referred to in 5° of Article L. 321-1, investment servi…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
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