Article 212 bis
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
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Showing 941–950 of 3310 articles for “Art. 39 C”
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
Where the invention concerns a micro-organism, any person may, either from the date of publication provided for in Article R. 612-39, or before that date if it has been notified of a copy of the paten…
I.-The contribution rate for companies is set by agreement between the professional employers' organisations and the trade union organisations representing employees at national level in the building…
The Agency's financial aid abroad is allocated in the States of the priority solidarity zone determined by this committee pursuant toarticle 3 of decree no. 98-66 of 4 February 1998 creating the Inter…
A limited liability company, which has appointed a statutory auditor and whose accounts for the last three financial years of twelve months have been regularly approved by the members, may issue regis…
Insurance undertakings covering the civil liability risks referred to in Article L. 1142-2 in France shall transmit to the Autorité de contrôle prudentiel et de résolution instituted under Article L.…
The patent application may be withdrawn at any time, by a written declaration, until the fee for granting and printing the patent specification has been paid. This declaration may relate to only one a…
Subject to compliance with the provisions of articles R. 4322-39, R. 4322-89 and R. 4322-93 of this Code, any chiropodist must, in order to practise as an individual or as part of an association, bene…
A decree of the Conseil d'Etat shall determine the terms and conditions for the application of this section, and in particular : - the procedures for application of Article L. 323-21 ; - the procedure…
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