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Showing 101–110 of 56564 articles for “Art. 1447-0 and 1478”
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
…significant cash inflow or outflow; 2° The allocation to or reversal of a provision for liabilities and charges. II.-The transactions modifying the structure of the balance sheet mentioned in article…
…recorded in the income accounts, increased by the amounts shown in the expense mitigation accounts and reduced by the amounts recorded in the accounts showing the mitigation of income, the provision…
…In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
…come tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by delegated…
…nts made in respect of cash subscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% f…
…inistrative authority, under the conditions set out in article L. 111-4 of the French Heritage Code and for which the State has made the owner of the property an offer to purchase in accordance with t…
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…receiving the contribution sells the securities within three years of the date of the contribution and undertakes to invest the proceeds of their sale, within two years of the date of the sale and up…
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