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Showing 561–570 of 43747 articles for “Art. s. L. 145-19 et L. 145-20”
…usts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial sec…
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
…liberal activity is calculated, if the property sold has been included in the taxpayer's private assets for part of the time elapsed since its acquisition, in accordance with the rules of articles 150…
…the sale took place.When the properties mentioned in the first paragraph of this I are transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the even…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
…ed out with a view to the production of long-term cinematographic works or approved audiovisual works.The benefit of the tax credit is subject to the delegated production companies' compliance with so…
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
…rt for each financial year for each European Union AIF that it manages and for each AIF that it markets in the European Union within the time limit set by decree. This annual report shall be sent to t…
I. - The assets referred to in II of article L. 214-168 are financial instruments, receivables or any other asset within the meaning of article L. 214-154, or risk or cash sub-participations. Direct o…
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