Article 216
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
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Showing 401–410 of 65950 articles for “Art. CJUE 30-9-2021 aff. 299/20 and ord. 10-2-2022 aff. 191/21”
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
…tion mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purposes.The same applies, without pre…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
The discounts provided for in the last paragraph of article L. 444-2 are granted by lawyers on the proportional emoluments set out in this section within the limit of a maximum discount rate of 20% ap…
The acts and formalities carried out in relation to incidents (number 48 of table 6) give rise to the following fees:1° If the incident is in the nature of a principal claim, the lawyer shall receive…
Persons of French nationality and nationals of another Member State of the European Union shall send to the Keeper of the Seals, Minister of Justice, by 30 April at the latest, a file in duplicate com…
…y, during delegation hours, travel outside the company. They may also, both during delegation hours and outside their normal working hours, move freely around the company and make any contacts necessa…
The benefit of the asylum seeker's allowance may be refused by the Office français de l'immigration et de l'intégration:1° In the event of a request to re-examine the asylum application;2° If the appl…
…he public establishment for inter-communal cooperation or the mixed syndicate is less than one thousand inhabitants and if the water resource is naturally abundant in the sub-basin or in the groundwat…
No alcoholic beverages other than wine, beer, cider and perry are permitted in the workplace. When the consumption of alcoholic beverages, under the conditions set out in the first paragraph, is likel…
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