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Showing 1871–1880 of 1917 articles for “Art. 238 septies E”
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
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…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
I. - Subject to the adaptations provided for in the following chapters, the following provisions of this Code shall apply in the Wallis and Futuna Islands:1° Book I, with the exception of Articles L.…
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…
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