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Showing 1171–1180 of 31791 articles for “Art. R. 223-24”
When farmers use service providers to sort their seeds, these sorting operations must be carried out under conditions that guarantee the traceability of products from varieties covered by plant variet…
…nd address of their clients or co-contractors and the amount of profits and losses made by the latter.
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
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Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
…t to a reversal in respect of the financial year or the year in which the aforementioned events occur.However, the provisions of the previous paragraph do not apply when the property is transferred as…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
…ined in I of this article.II. - The tax credit is capped at forty hours of training per calendar year.II bis. - For the calculation of the tax credit for joint farming groups, the hourly ceiling menti…
…ty on the Functioning of the European Union to de minimis aid in the fisheries and aquaculture sector.
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