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Showing 701–710 of 37497 articles for “Art. L 1221-22”
An undertaking whose authorisations have all been declared null and void pursuant to Article L. 321-10-2 shall submit to the Autorité de contrôle prudentiel et de résolution for approval, within one m…
The following are considered as partially deductible resources pursuant to 2° of article R. 5131-20 : 1° All income from an employed or self-employed activity; 2° Legal or contractual aid to employees…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
…in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Tax credits attached to income received by a group compa…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
I. - By way of derogation from the 10% limit set out in II of Article R. 214-21, a UCITS may invest up to 20% of its assets in equities and debt securities of a single issuer where, in accordance with…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
The distribution company guarantees a financial investment taking the form of: 1° In the case mentioned in article…
The enforcement measures provided for in Article L. 412-1 : 1° The provisions of Articles 2, 3, 4, 5 and 13 of Regulation (EC) No 2065/2003 of the European Parliament and of the Council of 10 November…
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