Article 208 quinquies
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
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Showing 271–280 of 5136 articles for “Art. aff. C-536/20”
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
I.-1. Single-member simplified joint stock companies (sociétés par actions simplifiées), known as "sociétés unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corpo…
I. - Articles R. 214-32-18 to R. 214-32-21, article R. 214-32-27, I of article R. 214-32-28 and articles R. 214-32-29, R. 214-32-32 to R. 214-32-36, R. 214-32-38 to R. 214-32-42, R. 214-36, R. 214-39…
Work authorisation is granted when the application meets the following conditions: 1° With regard to the proposed job: a) Either this job comes under the list of short-staffed occupations provided for…
I. - Taxpayers domiciled in France for tax purposes within the meaning of l'article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation…
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
In addition to their role as sworn goods brokers, brokers may carry out their usual activities, such as commission, brokerage, commercial agency and consignment of goods, either on a personal basis or…
When the sale price is finally fixed, the purchaser, in the absence of an agreement between the creditors for the amicable distribution of its price, is obliged, on the summons of any creditor, and wi…
Where the rebuilt building, under the conditions provided for in Article L. 145-17, has a larger surface area than the original building, the right of priority is limited to premises with a surface ar…
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