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Showing 5631–5640 of 5681 articles for “Art. no. 12-18103”
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
…enefited from these same provisions or those of article 44 octies, as it stood prior to Finance Act no. 2021-1900 of 30 December 2021 for 2022, the exemption provided for in this article shall apply u…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
…cles L. 512-47, L. 512-55 and L. 512-106 of the Monetary and Financial Code or the article 3 of law no. 2006-1615 of 18 December 2006 ratifying order no. 2006-1048 of 25 August 2006 relating to sociét…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
In this Section and in Section 5 of this Chapter: 1° "Significant branch" means a branch of significant importance within the meaning of Article L. 613-32-1 ; 2° "Transnational group" means a group wi…
…edit to be taken into consideration, using the number method defined by B of the appendix to decree no. 2002-928 of 10 June 2002 issued in application of article 1 of decree no. 2002-927 of 10 June 20…
…s "or of the same venture capital company satisfying the conditions laid down in article 1-1 of law no. 85-695 of 11 July 1985 on various economic and financial provisions" are deleted;7° In a of 4° o…
I.-For the application of 3° of II of article L. 5122-3, the methods for calculating the indemnity and the allowance are determined according to the following rules: 1° For employees whose working hou…
…suant toArticle R. 6316-3 of the Labour Code in its version prior to the entry into force of Decree No. 2018-1262 of 26 December 2018 relating to the National Commission for Collective Bargaining, Emp…
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