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Showing 91–100 of 41011 articles for “Art. s. L 237-21 · L 237-22 · L 237-12”
If the sums allocated to creditors or members have not been paid to them, they shall be deposited, on expiry of the one-year period from the close of the liquidation, with the Caisse des dépôts et con…
Unless the deed of appointment provides otherwise, if more than one liquidator has been appointed, they may perform their duties separately. However, they shall draw up and present a joint report.
The remuneration of liquidators is set by the decision appointing them. Failing this, it is set subsequently, by the president of the commercial court, ruling on a petition, at the request of the liqu…
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. - 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…
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…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
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…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
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