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Showing 1091–1100 of 1165 articles for “Art. 422-214”
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
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 units of account referred to in article L. 131-1 are :1° The assets listed in 1°, 2°, 2° bis, 2° ter, 3°, 4°, 5° and 8° of article R. 332-2 ; 2° Under the conditions set out in articles R. 131-…
The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…
The following are authorised to collect the balance of the apprenticeship tax in respect of the expenditure mentioned in 1° of Article L. 6241-4:1° Public secondary schools ;2° Private secondary educa…
The following are deemed to be professional clients within the meaning of article L. 533-16, for all investment services and all financial instruments:1. a) The credit institutions referred to in arti…
A body is entrusted by the State with managing and issuing, under its supervision, on its behalf and in its name, the public guarantees for foreign trade provided for in Article L. 432-1.These guarant…
I. - Investment funds governed by Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011, known as "AIFs": 1° Raise capital from a number of investors with a view to investi…
I. - Notwithstanding Titles II and III of Book II and Title II of Book VIII of the French Commercial Code, the following provisions apply to the société de libre partenariat:1° The articles of associa…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
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