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Showing 691–700 of 57722 articles for “Art. s. 19 and 21”
The parties and their lawyers are allowed until the day of the hearing to produce briefs which they communicate to the public prosecutor and the other parties.These briefs are filed at the registry of…
…ating chamber. This court is composed of a chamber president, exclusively attached to this service, and two councillors who may, if necessary, provide service to the other chambers of the court. The p…
The Investigating Chamber shall meet at least once a week and, when convened by its President or at the request of the Public Prosecutor, whenever necessary..
The hearings are held and the judgment is delivered in chambers. However, if the adult defendant or his or her lawyer so requests from the outset of the proceedings, they shall be held and the judgmen…
…ation of shares or corporate units (capital shares), following mergers of sociétés anonymes, en commandite par actions or à responsabilité limitée are exempt from corporation tax. 2. The same regime a…
…ship tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority shareholding, in partnerships limited by shares,…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
…tion mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purposes.The same applies, without pre…
…r organisations under similar conditions; b) (Repealed). II. - (Repealed). III. - (Repealed). III bis. - The balance of the fraction of interest that is not immediately deductible, referred to in the…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
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