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Showing 1021–1030 of 1083 articles for “Art. LD-AdIC §§ 63–75”
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
I. - For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added ta…
I. - The national equalisation grant comprises a main share and a top-up.II. - This allocation is distributed among the municipalities under the conditions specified in III, IV, V and VI, after deduct…
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951…
The mayor may, in addition, by delegation of the municipal council, be entrusted, in whole or in part, and for the duration of his term of office:1° To determine and modify the allocation of communal…
I.-In order to provide one or more of the services referred to in Article L. 54-10-2 on a regular professional basis, service providers established in France may apply for authorisation from the Autor…
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