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Showing 2481–2490 of 43747 articles for “Art. s. L. 145-19 et L. 145-20”
…of the grouping, authorise the implementation of the cash pooling mechanism provided for in article L. 6132-5-1, with a view to carrying out cash management operations between public health establishm…
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The in-company training situations covering phases of supervising the public, determined in the educational process for the vocational certificate, vocational diploma, State diploma or higher State di…
…ramework for the operation of these installations is such as to guarantee an equivalent level of safety.
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
…limits of the schemes defined in articles 50-0,64 bis and 102 ter and who have opted for an actual method of determining income and joined an approved management centre or association benefit from a r…
…in this article and in equal fractions from the income tax due in respect of the following four years. If the fraction of the tax credit exceeds the tax due in respect of each of these years, the exce…
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
…the interest-free loans, and in equal instalments on the income tax due for the following four years. If the fraction of the tax credit exceeds the tax due in respect of each of these years, the exce…
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