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Showing 4201–4210 of 4251 articles for “Art. 20 Mar 2019”
…or the investments mentioned in I quater of Article 199 undecies B, the tax credit base is equal to 20% of their cost price, excluding tax and excluding costs of any kind, in particular acquisition co…
…onsidered to be one of the most significant in the audit and is therefore a key audit matter;- a summary of the auditor's responses to address that risk.Where relevant to the description made, the sta…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
…finition of a microenterprise given in Article 2(3) of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
…t investments, financed without public aid for at least 25% of their amount, made until 31 December 2027 and operated in Corsica for the purposes of an industrial, commercial, craft, liberal or agricu…
…cation sub-account mentioned in Article L. 142-4 and appearing, in Article 423-28 of Regulation No. 2015-11 of 26 November 2015 of the French Accounting Standards Authority relating to the accounting…
…ed out in one or more of these priority neighbourhoods, up to a limit of a net taxable base set for 2023 at €30,630 and updated each year according to the change in prices. Only establishments with fe…
…ard without entering into a business relationship. >. 8. Engagement: In accordance with Article R. 820-1-1 of the French Commercial Code, the term engagement covers: -the statutory audit engagement an…
…of a lump sum on this same date, provided that the surrender value of this benefit does not exceed 20% of the surrender value of the contract.The contract may provide additional guarantees in the eve…
…ime limit set by an instructor. The time taken by candidates to complete the course is increased by 20%. It includes the following scenarios:- progression on handrails: safety and progression; - desce…
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