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Showing 481–490 of 37522 articles for “Art. L 623-21”
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
I. - In limited liability companies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose man…
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…
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…
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
Subsection 3, with the exception of article L. 213-20-1 and the last paragraph of article L. 213-10, applies to foundations with legal personality, subject to the following provisions. In article L. 2…
The Registrar shall send a copy of the judgment to the person in charge of the tasks falling within the remit of the national plant variety authority.This judgment shall be automatically entered in th…
…Member State of the European Union or party to the Agreement on the European Economic Area responsible for the prudential supervision on a consolidated basis of a group consults the Autorité de contrô…
The representative of the State in the department or, in Paris, the police prefect organises, within six months of acquiring French nationality, a ceremony to welcome into French citizenship for the p…
Subject to the exceptions provided for in Articles 21-18, 21-19 and 21-20, naturalisation may only be granted to a foreigner who can prove habitual residence in France for the five years preceding the…
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