Article 223 S
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
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Showing 201–210 of 68917 articles for “Art. s. L 210-9 and L 232-1”
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
I. - A salaried reserve customs officer who carries out a period of employment or training as part of the Customs Administration's operational reserve during his working hours must, where the duration…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
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…
…body of the UCITS, of the depositary or of the management company means the body which: 1° Has the ultimate power of decision within the UCITS, the depositary or the management company; 2° Performs bo…
I. - A société de libre partenariat may have one or more sub-funds if its articles so provide. Where one or more sub-funds are formed within a société de libre partenariat, they are individually subje…
I. - Changes in the ownership structure of a portfolio management company must be notified to the Autorité des marchés financiers.The acquisition or extension of direct or indirect shareholdings in a…
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