Article 123-12
In the case of a co-production, where a production company that is not a delegated production company has applied to invest the sums entered in its automatic account and, subsequent to this applicatio…
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Showing 811–820 of 65389 articles for “Art. s. L 210-1 to L 210-12”
In the case of a co-production, where a production company that is not a delegated production company has applied to invest the sums entered in its automatic account and, subsequent to this applicatio…
In commercial matters, the powers vested in the tribunal judiciaire and its president are exercised by the tribunal de commerce and its president.
The time limit for appealing to the Court of Cassation on decisions handed down in matters of international wrongful removal of children is fifteen days.
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
The producer's liability may be reduced or eliminated, having regard to all the circumstances, where the damage is caused jointly by a defect in the product and by the fault of the victim or of a pers…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
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