Article 223 bis
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
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Showing 1721–1730 of 68192 articles for “Art. s. R 232-22 and R 123-154-1”
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
Unless otherwise provided, a decree of the Conseil d'Etat shall determine the conditions for the application of this chapter.
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
In the absence of an agreement defining the period of night work, the labour inspector may authorise the definition of a period different from that provided for in article L. 3122-20, in compliance wi…
The profile of bathing waters classified, pursuant to article D. 1332-27, as being of "good", "sufficient" or "insufficient" quality, must be reviewed regularly in order to update it. The frequency an…
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
External quality assessment bodies use a coding system to identify the techniques used in the analytical phase of each examination. Where quality control of a medical biology examination is carried ou…
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