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 51–60 of 3798 articles for “Art. 21 mars 2006”
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…
…ed in paragraph 2 of the second column of entries 28 to 30 of Annex XVII of Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 (REACH). II - When the substa…
…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…
Article R. 341-16 is applicable in the Wallis and Futuna Islands, as amended by Decree no. 2018-229 of 30 March 2018.
The association sends the Minister for Employment, for approval, the draft distribution of contributions for the current year, by 31 March each year at the latest. It shall also send him the report on…
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