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Showing 4441–4450 of 5416 articles for “Art. Société Lupa”
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
Subject to the provisions of Article L. 1242-3, a fixed-term employment contract may only be concluded for the performance of a precise and temporary task, and only in the following cases:1° Replaceme…
I.-The provisions of this chapter also apply: 1° To leases of premises or buildings housing educational establishments; 2° To leases granted to municipalities for buildings or premises assigned, eithe…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
I. - Subject to articles L. 1511-3, L. 1511-7 and L. 1511-8, Title V of Book II of Part Two and Title III of Book II of Part Three, the Regional Council alone is competent to define aid schemes and to…
Where undertakings subject to group supervision pursuant to Article L. 356-2 do not comply with the requirements laid down in Article L. 356-15, or where these requirements are complied with but solve…
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