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Showing 661–670 of 37579 articles for “Art. L 1221-21”
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
I. - Net capital gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law…
After reminding the holder of the property that he is obliged to inform him whether the property has been subject to a previous seizure and, if so, to provide him with the minutes of such seizure, the…
The draft terms of cross-border merger shall be drawn up by the management, administrative or executive body of each of the companies involved in the operation. The draft terms of cross-border merger…
…ompanies 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 for cash subscriptions to units or sh…
The enforcement measures provided for in Article L. 412-1 :1° The provisions of Articles 1 to 7,9 to 18,21,22,29,36,38,45 and 48 of Regulation (EU) 2019/787 of the European Parliament and of the Counc…
In the appendix to their annual financial statements, social benefit solidarity enterprises shall indicate the information attesting to compliance with the conditions applicable to them pursuant to I…
I. - Are applicable in the Wallis and Futuna Islands, subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below, in the wording…
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…
The Government may oppose, by decree in the Council of State, on the grounds of unworthiness or lack of assimilation, other than linguistic, the acquisition of French nationality by the foreign spouse…
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