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Showing 2001–2010 of 60148 articles for “Art. 197 A”
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
In accordance with the provisions of Article R. 663-12-1, the emolument due to the court-appointed administrator for the work he has carried out in connection with new cash contributions pursuant to t…
In accordance with the provisions of Article R. 663-15-1, the emolument due to the plan execution commissioner, in respect of the work he has carried out in connection with new cash contributions prov…
I. - The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C,…
I. - In particular, the following services are provided by the professions concerned under the conditions set out in the third paragraph of article L. 444-1, the services listed below: 1° With regard…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
COMPOSITION OF THE APPLICATION FORM FOR THE COMMON GENERAL TRAINING COURSE FOR TEACHING, SUPERVISION AND TRAINING IN MOUNTAIN SPORTS The application includes the following documents: - an application…
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