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Showing 1761–1770 of 63846 articles for “Art. s. L. 223-21 and L. 225-41”
…with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
…r last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and excluding costs of any kind, in particular acquisition commissions, with the exception of transp…
…es taxable over a period of five years following the conversion. In return, subsequent depreciation and capital gains relating to these fixed assets are calculated on the basis of the value attributed…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
…which they were paid, for the purposes of the corporation tax due by these companies or organisations. The amount of the grant is deducted from the cost price of the items built or acquired with the a…
…on is reintegrated into the taxable profit for the financial year during which the sale takes place and increased by a sum equal to the product of this amount by the rate of late payment interest prov…
…p-sum allowances that a company allocates to its directors or company executives for representation and travel expenses, directors mean, in partnerships and joint ventures that have opted for the capi…
…int-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, under the same conditions,…
…conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, and which pay up the shares thus subscribed by 31 December 1965 at the latest, may, under the condit…
…esponding to the rights they hold, under the conditions set out in articles 8,8 quater, 8 quinquies and 1655 ter, in their capacity as full or limited partners or members of companies referred to in t…
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