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Showing 571–580 of 714 articles for “Art. 150 VA”
…is annulled or amended. The decision published in accordance with the previous paragraphs remains available for a period of at least five years from the date of initial publication. However, the pers…
…ns on the sale of company securities mentioned in the first sentence of b of the 2° of I of article 150-0 B ter of the French General Tax Code. Where the company concerned controls, within the meaning…
…lified accounts. These accounts only record details of receipts and payments on a daily basis. Receivables and payables are recorded at the end of the financial year except for expenses relating to ov…
…agraph of Article R. 1333-147;9° Not complying with the provisions of articles R. 1333-148, R. 1333-150 and R. 1333-151; 10° Not complying with the prohibitions mentioned in I of article R. 1333-153;…
…1), is set as follows: 1° Where the debtor's balance sheet total is less than €3,650,000, this fee varies according to the number of employees employed by the debtor or the amount of its turnover, in…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
…1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount before application of the allowance mentioned in 1 ter or 1 q…
…y and Financial Code;b) In article 137 ter, for income falling within the category of income from movable capital in respect of the assets mentioned in b of 1° of II of the same article L. 214-81;c) I…
When a phonogram has been published for commercial purposes, the performer and the producer may not oppose: 1° To its direct communication in a public place, as long as it is not used in a performance…
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