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Showing 1121–1130 of 3310 articles for “Art. 39 C”
I. - When a matter is referred to it by the consolidated resolution authority of another Member State of the European Union as the resolution authority of a subsidiary belonging to a group for the pur…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
COMPOSITION OF THE INVESTMENT SECTION GROUPS OF THE GENERAL BUDGET REFERRED TO IN ARTICLE D. 6145-6. Expenditure GROUP 1 Debt repayment 16: Borrowings and similar debts GROUP 2 Fixed assets 139: Inves…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
The digital health space is made up of the following elements: 1° The holder's administrative data: surname, first names, gender, date and place of birth, national health identifier mentioned in artic…
I.- Subject to the provisions of II and III, the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the right-hand column of the sa…
I.- Subject to the provisions of II and III, the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand column of the…
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
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