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Showing 4591–4600 of 61284 articles for “Art. 151 septies A · CE 16 October 2019 n° 417364 · CE 28 June 2013 · BOI-BIC-PVMV-40-20-20-20”
Interest, arrears and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formul…
I. - For a given financial year, the total amount of profit sharing guaranteed by the company or the supplementary occupational retirement fund under article A. 132-2 must be less than a ceiling calcu…
The professional practice standard relating to the audit procedures performed by the statutory auditor following its risk assessment, approved by the Minister of Justice, is set out below: . NEP-330.…
Prior to any decision resulting in the temporary or permanent cessation of imprisonment of a person sentenced to a custodial sentence before the expiry date of that sentence, the sentence enforcement…
List of missions, programmes, actions established for the application of articles L. 2334-39 and R. 2334-19Mission: agriculture, fisheries, forestry and rural affairs154 Programme: sustainable managem…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
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…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
TEST FORM PROVIDED FOR IN ARTICLE A. 123-68-1 1. Declarant. Name or business name of the legal entity. Where applicable, the registration number with the RCS. Identity and capacity of the signing lega…
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