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Showing 1111–1120 of 1163 articles for “Art. 1395 E”
I. - The number and distribution of community councillor seats are established:1° Either in accordance with the procedures set out in II to VI of this article;2° Or, in communities of communes and agg…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
Heading 0-Common parts 01. Quality of the authorising officer (1) (2) (1) As part of the control of the status of the authorising officer that accounting officers are required to carry out in respect…
I. - Innovation mutual funds are venture capital mutual funds at least 70% of whose assets consist of financial securities, limited liability company shares and current account advances, as defined in…
I.-The application for authorisation to obtain the early access provided for in Article L. 5121-12 is sent by electronic means, by the holder of the exploitation rights or his authorised representativ…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
For the application of this book in French Polynesia: 1° Access to work for foreign nationals shall be exercised under the conditions laid down by the laws and regulations applicable locally and in co…
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