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Showing 1071–1080 of 1165 articles for “Art. 422-214”
Mutual insurance companies may form a mutual insurance group with legal personality. The articles of association of this grouping may provide for it to be open to bodies in the following categories:1°…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I.-The professional in a childcare facility for young children referred to in article L. 2111-3-1, who may administer medical care or treatment to a child in his care, at the request of the holder(s)…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
I. - At least 50% of the assets of a fonds commun de placement à risques must be made up of non-trading securities, equity securities or securities giving access to the capital of companies, which are…
1° For the determination of their taxable income, undertakings which hold units or shares in undertakings for collective investment in transferable securities or collective investment schemes covered…
When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
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…
When, in the course of legal proceedings or the checks referred to in article L. 214-23 of the Rural and Maritime Fishing Code, one or more live animals have been seized or removed for any reason what…
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