Article 52 septies
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…
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Showing 1071–1080 of 40666 articles for “Art. s. L 237-16 · L 237-17 · L 237-26”
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.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
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…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
I. - 1. Taxpayers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
Any failure by the external valuation experts referred to in article L. 214-24-15 to comply with the laws, regulations and professional obligations applicable to them is subject to sanctions imposed b…
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