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Showing 1081–1090 of 60148 articles for “Art. 197 A”
The amount of the contribution to the guarantee fund, provided for in I of article L. 421-10-1, is determined in accordance with the following formula, for an accounting year i :CFi = max [0; T% x (Mi…
Profits realised by taxpayers who make deferred investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
When changes are made to the facilities of a swimming pool or bathing area, these must be declared in accordance with the procedure laid down in article A. 322-4.
The currency used for the corporate income tax report provided for in Article L. 232-6 is that used to prepare the company's annual financial statements.
Traces of connections to tele-procedures for consulting or updating the national register referred to in article
The scope of occasional checks is determined by the authority prescribing them. These controls may include all the minimum checks mentioned in article A. 814-4.
Each statutory auditor, whether practising as an individual or as part of a company, shall take out such a contract under the conditions set out in Article R. 822-36.
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, in rural regeneration zones, with the exception of those mentione…
The minimum amount of cover provided by the insurance policy referred to in article R. 331-30 is set at: - for compensation for personal injury other than that covered by third party motor liability,…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
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