Article 218
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
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Showing 81–90 of 3446 articles for “Art. 21 déc. 2017”
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
…under the same conditions as the undeducted net financial expenses mentioned in 1 of VI of Article 212 bis. IV. - The provisions of the second paragraph of 3° of 1 of article 39 do not apply to compa…
…ing the authorisation. When this first disposal is placed under the regime provided for in Articles 210 A and 210 B of this code, the capital gain realised on the subsequent disposal of the securities…
…d in the right-hand column of the same table: Applicable articles In the wording resulting from L. 521-1 Ordinance no. 2017-1252 of 9 August 2017 L. 521-2 Order no. 2009-866 of 15 July 2009 L. 521-3 O…
…d in the right-hand column of the same table: Applicable articles In the wording resulting from L. 521-1 Ordinance no. 2017-1252 of 9 August 2017 L. 521-2 Order no. 2009-866 of 15 July 2009 L. 521-3 O…
…welcome into French citizenship for the persons residing in the department referred to in articles 21-2, 21-11, 21-12, 21-13-1, 21-13-2, 21-14, 21-14-1, 21-15, 24-1, 24-2 and 32-4 of this code as wel…
Subject to the exceptions provided for in Articles 21-18, 21-19 and 21-20, naturalisation may only be granted to a foreigner who can prove habitual residence in France for the five years preceding the…
The provisions of articles 21-7 to 21-9 do not apply to children born in France to diplomatic agents and career consuls of foreign nationality. However, these children have the option of voluntarily a…
Voting takes place under the conditions set out in Decree no. 2017-1811 of 28 December 2017 on the conditions and procedures for implementing electronic voting via the internet for the election of sta…
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