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Showing 971–980 of 60719 articles for “Art. Loi 2019-486 of 22 May 2019”
…e tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess i…
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
…defined in Article 244 quater X is deducted from the corporation tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurred. If the…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
Any person governed by public or private law may obtain a compulsory licence under the conditions set out in this article and in Article L. 623-22-4. The application for a compulsory licence is made t…
The National Institute of Statistics and Economic Studies determines whether the legal unit belongs to the social and solidarity economy pursuant to 1° of II of Article 1 of Law No. 2014-856 of 31 Jul…
…propriété industrielle shall ensure the publication, in the manner mentioned in the first paragraph of Article L. 612-21 : 1° Of the mention of the registration of the unitary effect and the effective…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
…shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of the financial year, directly or indirectly, more than half of the capital or voting rights of a l…
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