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Showing 2391–2400 of 34794 articles for “Art. III bis”
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
…unt 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 for the financial year, from the year in which th…
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…
…llis and Futuna Islands. In these local authorities, for the application of 1° and 3° of the same I bis, the reference to the loi n° 84-595 du 12 juillet 1984 defining rent-to-own property is replaced…
…g company that has substituted itself for it results in the application of the fine provided for in III of Article 1764. By way of derogation, this fine is not due if the transferee company or the acq…
…at the latest, may, under the conditions and subject to the reservations provided for in article 43 bis, disregard the net income from said shares when determining their taxable profit. However, subsc…
…Mutual insurers and unions governed by the Mutual Code 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…
…ousing organisations and semi-public companies and intended to be allocated on a means-tested basis.III. - The tax is paid by the owner, the usufructuary, the lessee under a construction or rehabilita…
Asylum seekers who have accepted the material reception conditions proposed in application of article L. 551-9 are entitled to an asylum seeker's allowance if they meet age and means conditions. Payme…
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