Article 221 bis
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…
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Showing 1191–1200 of 62508 articles for “Art. s. L 141-2 to L 141-22”
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…
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Where the provisions of the tenth paragraph of 5 of article 39, the overall figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subjec…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
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…
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
An order made on the basis of article 706-18 by which an investigating judge decides to relinquish jurisdiction may, to the exclusion of all other means of appeal, be referred within five days of its…
The Professional Advisory Committee for Sport and Leisure Activities is chaired for two and a half years by one of its members, chosen alternately from the employers' and employees' colleges. The Chai…
Entering or remaining, without a legitimate reason, in the competition area of a sports venue during the running of an event, its preparation or the restoration of the site at the end of an event is p…
I. - When the solvency margin of a supplementary occupational pension fund does not reach the regulatory amount, the Autorité de contrôle prudentiel et de résolution requires a recovery plan, which mu…
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