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Showing 4401–4410 of 4640 articles for “Art. BOI-ENR-DMTOM-40-30 n° 80”
…municipal are subject to corporation tax;11. (repealed as from the date of entry into force of loi n° 2002-73 du 17 janvier 2002).
I. - Mixed financial holding companies whose coordinator is the Autorité de contrôle prudentiel et de résolution are subject to the provisions of the second paragraph of Article L. 511-13 and to the p…
For the application of this book in New Caledonia: 1° Access to work for foreign nationals shall be exercised under the conditions laid down by the laws and regulations applicable locally and in compl…
…rist accommodation, 1, 2 and 3-star holiday villages, bed and breakfasts, collective hostels 0.20 0.80 Campsites and caravan parks classified as 3, 4 and 5 stars and any other outdoor accommodation si…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
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…
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
The Institut national de la propriété industrielle shall in particular be responsible for:1° The examination of patent applications, the grant of patents and all documents relating thereto, and the ex…
Metropole de Lyon is obliged to:1° Expenditure relating to the operation of the deliberative bodies and the upkeep of the Hôtel de la Métropole;2° Expenditure relating to the functional allowances pro…
…nt firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014 ;10° Regulation (EU) 2020/1503 of the European Parliament and of the Council of 7 October 2…
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