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Showing 1521–1530 of 63857 articles for “Art. s. L 225-20 and L 225-76”
The dwelling's living and utility rooms have sufficient and continuous ceiling height for the required surface area to enable them to be occupied without risk. A ceiling height of 2.20 metres or more…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
In the companies mentioned in article D. 3141-12, whose main activity is in the building trade, the holiday service for declared employees is provided by the fund approved for the territorial district…
The internal production control procedure is the procedure whereby the manufacturer ensures that machinery or personal protective equipment satisfies the relevant technical rules of the applicable ann…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
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