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Showing 2321–2330 of 60148 articles for “Art. 197 A”
The court-appointed agent may practise his profession within the framework of a société pluri-professionnelle d'exercice, provided for in Title IV bis of Law no. 90-1258 of 31 December 1990 relating t…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
I. - Financial securities repurchased by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
The Association française des établissements de crédit et des entreprises d'investissement (French Association of Credit Institutions and Investment Firms), referred to in Article L. 511-29, adopts a…
I.-Public establishments for inter-municipal cooperation with their own tax status may be created by sharing an existing community of communes or agglomeration community under the conditions provided…
The establishment may enter into an agreement with a care, prevention, readaptation and rehabilitation association for the implementation of a therapeutic approach defined by the association.In partic…
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