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Showing 1121–1130 of 1158 articles for “Art. n° 2012-282 QPC”
…armées comportant un ou plusieurs établissements pharmaceutiques se livrer, dans le cadre du décret n° 91-685 du 14 juillet 1991 fixant les attributions du service de santé des armées, à la distributi…
I. - The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement publ…
…municipal are subject to corporation tax;11. (repealed as from the date of entry into force of loi n° 2002-73 du 17 janvier 2002).
…n or after 1 January 2002 during a financial year ending on or after the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse.V. - The benefit of the tax credit mentioned in I…
I. - 1. The low-income housing bodies mentioned in Article L. 411-2 du code de la construction et de l'habitation, with the exception of sociétés anonymes coopératives d'intérêt collectif pour l'acces…
PROFESSIONAL REFERENCESAlthough sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains a fundame…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
…tion of social security schemes;1°a (Repealed)1°b (Repealed as from the entry into force of the loi n° 2002-73 du 17 janvier 2002).1° quater Contributions or premiums paid to compulsory and collective…
…r le financement des télécommunications mentioned in article 1 of the amended finance law for 1969 (n° 69-1160 of 24 December 1969) and of companies which redistribute dividends from a société immobil…
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