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Showing 2161–2170 of 2317 articles for “Art. 787 C”
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…
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
…Expired); 2° (Repealed); 3° interest shares held in a forestry group up to three-quarters of the fraction of the net value corresponding to the assets referred to in a below and sums deposited in a fo…
When the work has been disclosed, the author may not prohibit:1° Private and free representations made exclusively within a family circle;2° Copies or reproductions made from a lawful source and stric…
I.-By providing access to copyright-protected works uploaded by its users, the provider of an online content sharing service performs an act of representation of these works for which it must obtain a…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…
I.-The provisions of Title II of Book V of Part One mentioned in the left-hand column of the table below, insofar as they apply to communes and their groupings, are applicable to semi-public companies…
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