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Showing 61–70 of 63479 articles for “Art. s. 3 and 8”
…poration tax, may benefit from a tax credit in respect of expenditure on the creation, exploitation and digitisation of theatrical performances of dramatic works mentioned in III of this article if th…
…additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion of the issue of shares inten…
…f this provision, the highest paid persons are defined as those mentioned in paragraph 5 of Article 39 of this Code. For sociétés anonymes which, having fewer than five employees, do not satisfy the c…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…erred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patents, licences, trademarks, processes, software, rights an…
…lacement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial securities under the condition…
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…
I. - In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelli…
…ies for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a…
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