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Showing 1691–1700 of 4329 articles for “Art. 163 quinquies B”
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
…operty duly entered in the inventories of legal entities operating as property dealers or developer-builders. Where there is a chain of holdings, the tax is payable by the legal entity or entities whi…
I.-Equity items are classified into three tiers. This classification depends on whether they are basic own funds or ancillary own funds and on the following characteristics of permanent availability a…
Subject to the limits and conditions laid down by the legislative and regulatory provisions referred to in article L. 421-10 and articles R. 421-58 and R. 421-59, the guarantee fund shall pay compensa…
…ries projects: €30,000 and €15,000 where the projected duration per episode is less than 10 minutes;b) For single work projects: €25,000;4° For writing support for animated work projects, the amount o…
…the planned duration per episode is less than 10 minutes, including a maximum of €5,000 for authors;b) For single-episode projects: €12,500, including a maximum of €8,000 for authors;2° For animation…
…may give rise to the allocation of aid from the compensation fund meet the following conditions:1° Be eligible, depending on the case, for financial aid for the production of feature-length cinematog…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…
…axes, withholding tax provided for in Article 204 A, due on the date of the opening judgment, shall be remitted, with the exception of the increases provided for in b and c of 1 of article 1728 and ar…
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