Article 223 S
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
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Showing 1–10 of 68846 articles for “Art. s. 145 and 223 A”
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
The services relating to the unseizability of the rights of the sole trader in any property, whether built or unbuilt, mentioned in the second paragraph of Article L. 526-1 (numbers 139 to 141 in tabl…
Training units are set up within the framework of structures approved by the Regional Director of Youth, Sport and the Voluntary Sector in accordance with the same procedures as those set out in artic…
When shooting and during trials or practice shoots, shooters, under the responsibility of the operator of the establishment or facility, must observe the following safety rules: - remove the shoulder…
In the context of freedom of establishment, when the Minister responsible for sport considers, after obtaining the opinion of the permanent mountaineering section of the training and employment commis…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
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