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Showing 2121–2130 of 64426 articles for “Art. s. L 623-10 and L 623-21”
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
Substitutes, equal in number to the full members, except for the Chairman, the Vice-Chairman and the members mentioned in article R. 6213-17, are appointed under the same conditions as the full member…
I.-For the activities referred to in 2°, 3°, 4° and 6° of the I of article R. 1261-17, the project sponsor must send the head of the body's host structure a file describing the project by any means th…
Notwithstanding the first paragraph of article D. 3141-20, the competent holiday fund for companies not established in France mentioned in article D. 3141-14 is that of the place where the service is…
The manufacturer shall take the necessary measures to ensure, in the manufacturing process, that the machinery or personal protective equipment conforms to the machinery or personal protective equipme…
…ompanies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid for cash subscriptions to units or sh…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
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