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Showing 1331–1340 of 70378 articles for “Art. s. L 141-2 to L 141-22 · R 141-1 et seq.”
To be eligible for the financial assistance provided by article L. 4135-19-1, the elected representatives concerned must produce any document justifying the use of a universal employment-service vouch…
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
The constitution of provisions for risks and charges is mandatory as soon as a risk arises. The recognition of depreciation is mandatory in the event of a loss of value of an asset.The President of th…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
I. - When members of the staff of an industrial or commercial company who are employed there set up a company to ensure the continuity of the company by buying back a fraction of its capital, the said…
The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
When deciding whether to grant one of the measures provided for in Articles 712-6 and 712-7, the sentence enforcement courts may in the same judgment, at the request of the convicted person, relieve h…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
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