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Showing 831–840 of 46101 articles for “Art. CA Paris 13-2-2023 n° 21/01048”
…ums corresponding to the share of profits made by joint agricultural interest companies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code r…
…deducted from the cost price of the items built or acquired with the aid of the said grant for the calculation of depreciation and capital gains subsequently realised. However, where the subsidy is p…
…y exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bis HO, up to a limit of 25% of the taxable profit…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
…ode and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to the amount of taxable income for the financial year. T…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
…ction of Refugees and Stateless Persons.The procedures for transcribing the personal interview, the cases in which it is the subject of an audio recording or is followed by a collection of comments, a…
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