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Showing 5681–5690 of 62746 articles for “Art. V-a”
Article 1586 nonies of the French General Tax Code governs the exemption from the business value added levy applicable to operators of cinemas.
Exemption from business property tax for operators of cinemas is governed by 3° to 4° of Article 1464 A of the General Tax Code.
The public contracts mentioned in this Book concluded by a purchaser mentioned in Chapter I of Book IV relating to public contracting and having as their object the realisation of a work defined in Ch…
I.-Any company which employs, at the close of two consecutive financial years, at least five thousand employees within itself and in its direct or indirect subsidiaries whose registered office is loca…
Under the conditions set out in articles 1240 and 1241 of the Civil Code, breach of the obligations defined in article L. 225-102-4 of this Code shall engage the liability of its author and oblige him…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
The tax credit defined in article 244 quater J is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter I.
The tax credit defined in article 220 septdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 septdec…
The tax credit defined in article 244 quater W is deducted from the corporation tax payable by the company, under the conditions set out in article 199 ter U.
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