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Showing 711–720 of 31943 articles for “Art. R. 145-21”
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…
…usufruct by the manager's spouse and unemancipated children are considered to be owned by the manager.II. - The provisions of I are not applicable:a. (Expired).b. To co-ownership property companies re…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
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…
…of the Social Security Code, paid to their employees or €10,000 in respect of the same financial year. This deduction is subject to the condition that, at the end of the financial year, the group has…
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…
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…
…luntarily acquiring French nationality in accordance with the provisions of article 21-11 hereinafter.
The maximum functional allowance voted by the Assembly of Martinique for the actual performance of the duties of President of the Executive Council is determined by applying the rate of 145% to the re…
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