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Showing 231–240 of 66941 articles for “Art. s. L 313-38 and R 313-22”
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…
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.-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. - 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…
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.-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…
The aid is awarded in the form of a grant.The aid is covered by an agreement with the distribution company.
I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
For the purposes of the provisions relating to legal aid, the departmental criminal court is treated in the same way as the assize court.
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