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Showing 311–320 of 23114 articles for “Art. Cass. 3e civ. 21-11-2024 n° 21-12.661”
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
I.-In application of the third paragraph of article L. 6133-8, the Director General of the Regional Health Agency decides on the applicable fee scale, after taking note of the option expressed by the…
For cinematographic works in the fiction genre, points are divided into five groups as follows: I.-Language of Filming" group 1° A maximum of 20 points is allocated to the "Language of Filming" group;…
The Regional Committee for Employment, Vocational Training and Guidance shall set up a bureau comprising :1° Three representatives of the State, including the Regional Prefect, the Academic Regional R…
Each agreement of objectives and means established pursuant to the second paragraph of Article L. 712-2 describes the actions financed in whole or in part by the tax for chamber expenses at regional l…
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…
In this subsection and for the application of the provisions relating to freedom of establishment and freedom to provide services :1. Banking service" means a banking operation within the meaning of A…
The competent authority may, after obtaining the opinion of a commission composed in particular of professionals, individually authorise to practise the profession of medical regulation assistant nati…
I. - Voting shall take place electronically.To this end, an automated personal data processing system shall be set up under the responsibility of the Minister for Health.This automated processing guar…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
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