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Showing 441–450 of 3468 articles for “Art. n° 21-25.106”
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I. - Net capital gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law…
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
The procedures for organising the interview are defined by the Director General of the French Office for the Protection of Refugees and Stateless Persons.The procedures for transcribing the personal i…
An appeal may be lodged by the foreign national, the public prosecutor and the administrative authority.The appeal may be lodged by the foreign national, the public prosecutor and the administrative a…
Under the control of the town council and the administrative control of the State representative in the department, the mayor is generally responsible for carrying out the decisions of the town counci…
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