Article 44 sexies A
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
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Showing 2781–2790 of 69438 articles for “Art. s. L 242-8 and L 244-1 · Art. L 242-6”
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
The provisions of this article shall apply to any professional providing digital content or digital services and offering the consumer, directly or via a third party, an after-sales service, a technic…
The proprietor of an earlier right who has tolerated for a period of five consecutive years the use of a later trade mark registered with knowledge of such use shall no longer be entitled to apply for…
I. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
Subject to articles L. 716-2-7 and L. 716-2-8, an action or application for a declaration of invalidity of a trademark shall not be subject to any limitation period.
Notwithstanding the first paragraph of Article L. 5142-6-1, the following may also carry out the activities defined in the same first paragraph: 1° Persons who were engaged in such activities for at l…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
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