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Showing 1281–1290 of 70378 articles for “Art. s. L 141-2 to L 141-22 · R 141-1 et seq.”
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
The execution of a European arrest warrant shall be refused in the following cases:1° If the acts for which it was issued could be prosecuted and judged by the French courts and the public prosecution…
The cross presentation, by function or by nature, provided for in Article L. 4425-7 is carried out between the finest level of the functional nomenclature and each of the three-digit nature accounts.…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
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…
If the person claimed is at liberty when the decision of the government authorising extradition is no longer subject to appeal, the Attorney General may order the search for and arrest of the person c…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
Enforcement of a confiscation order may be refused in any of the following cases: 1° If the confiscation order is based on criminal proceedings relating to offences committed in whole or in part withi…
In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…
The national guide-interpreter diploma is awarded by higher education establishments authorised for this purpose for a renewable period of four years, under the conditions set out in…
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