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Showing 9981–9990 of 9990 articles for “Art. n° 11-15”
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
…e are applicable to investments made or subscriptions paid from the date of promulgation of the loi n° 2009-594 du 27 mai 2009 pour le développement économique des outre-mer, with the exception of inv…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
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Technical rules on health and safety applicable to new machines or machines considered as new mentioned in article R. 4312-1 of the Labour Code General principles. 1° The manufacturer of a machine mus…
(Article A. 212-1 of the French Sports Code)TITLE OF PHYSICAL OR SPORTING ACTIVITY LEVEL OFQUALIFICATION CONDITIONS OF PRACTICE LIMITS OF THE CONDITIONS OF EXERCISE MULTI PHYSICAL OR SPORTS ACTIVITIES…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
SPECIFICATIONSThe following provisions apply in the absence of specific provisions set out in the decree for the term in question.A. - Clauses general to all specific environmentsClause 1. - The schoo…
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