Article 217 octies
I. - For corporation tax purposes, companies 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 f…
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Showing 1101–1110 of 1626 articles for “Art. n° 2014-005334”
I. - For corporation tax purposes, companies 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 f…
…uction provided for in I is that paid in respect of loans taken out from the publication of the loi n° 2003-721 du 1er août 2003 pour l'initiative économique. The annual limit is €20,000 for single, w…
I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…
I.-The Basic Solvency Capital Requirement is calculated as follows: 1° The "non-life underwriting risk" module reflects the risk arising from non-life insurance commitments, taking into account the pe…
A proportion of the total deposits collected in respect of the Livret A and the Livret de Développement Durable et Solidaire governed by article L. 221-27 by institutions distributing one or other of…
Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employme…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
I. - The services or parts of services of the communes that participate in the exercise of the competences mentioned in I of Article L. 5217-2 are transferred to the metropolitan authority, in accorda…
I. - Before granting authorisation as an investment firm to an applicant that is a direct or indirect subsidiary of an insurance company, reinsurance company, credit institution, investment firm or po…
I. - Each Specialised Commission shall meet when convened by the Chairman of the Autorité des marchés financiers or at the request of half of its members. In the event of absence, the Chairman of the…
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