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Showing 31–40 of 52230 articles for “Art. 1 oct. 2003”
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
Open the article to read the full text in English.
…t equal to one-third, enable it to maintain or increase its holding by a fraction equal to at least 10% of the capital.The allocation to the provision is equal to the amount of the losses incurred by…
…n office or an information office, either directly or through a company in which they hold at least 10% of the capital, may set up a tax-free provision in an amount equal to the losses incurred during…
…t to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provision for investment in respect o…
…o an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a provision for compliance expen…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
…f works of public interest ;c) If a balancing payment is made by either party, this does not exceed 10% of the market value of the property or rights handed over in the exchange or the amount of the c…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
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