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Showing 9141–9150 of 9197 articles for “Art. 1352-8”
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
I. - Taxpayers domiciled in France within the meaning of l'article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building:1° - Located in…
The following are exempt from property tax on built properties:1° Buildings owned by the State and local authorities, when they are assigned to a public service or of general utility and do not produc…
The personal data and information recorded in the automated processing system referred to in Article R. 142-11 and in the electronic component provided for in Articles R. 414-5 and R. 431-1, excluding…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
The public prosecutor, as long as the public prosecution has not been initiated, may propose, directly or through an authorised person, a penal composition to a natural person who admits having commit…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
The professional practice standard relating to knowledge of the entity and its environment and assessment of the risk of material misstatement of the financial statements, approved by the Minister of…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
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