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Showing 5411–5420 of 5440 articles for “Art. 15 July 1992”
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…r vehicles benefiting from a distinctive carpooling sign created in application of articles L. 1231-15 or L. 1241-1 of the Transport Code. It may be reduced according to the income level of users, the…
…the impact of which on the accounts cannot be clearly circumscribed. Justification of assessments 15. Pursuant to the provisions of Article L. 823-9 of the French Commercial Code, the statutory audi…
…public utility, or to establishments mentioned in the last paragraph of article 6 of the law of 1st July 1901;4.3. That the deliberations of the general meeting concerning the amendment of the article…
…of the Labour Code, directly made by employees pursuant to the seventh paragraph of article L. 3332-15 of the same code;8° Buybacks of their equity securities by companies when these securities are in…
…e collected by the commune in respect of the contribution on mineral waters provided for in article 1582 du code général des impôts, the increase provided for in article 1407 ter of the same code, the…
…ions with related parties outside the scope of the entity's ordinary activities increase this risk. 15. Where the statutory auditor identifies fraud risk factors arising from the existence of related…
…identification and verification of customer identification details Customer who is a natural person 15. Where the client is a natural person, the statutory auditor shall identify him by collecting his…
…he amount of the additional capitalised costs referred to in 2° shall be retained up to a limit of €15,000,000 per ship or boat and the amount of the additional capitalised costs referred to in 3° and…
…mentioned in the second sentence of the first paragraph of this 3 are retained within the limit of €15,000.4. (repealed).4 bis. Also eligible for the tax reduction are donations and payments made to o…
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