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Showing 51–60 of 3899 articles for “Art. 20 sept. 2023”
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
…he right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express abandonment…
Subject to the provisions of article 20-1, the following are judicial police officers: 1° Members of the national gendarmerie, other than volunteers, who do not have the status of judicial police offi…
Sont également exonérés de l'impôt sous réserve des dispositions de l'article 208 A : 1° (Abrogé à compter du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles…
…ultural cooperation;3° bis. When they operate in accordance with the provisions of loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopérative…
…partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended, are liable for corporation tax, regardless of their purpose, cooperative soc…
…ted to communes with fewer than 10,000 inhabitants and to certain district capitals with fewer than 20,000 inhabitants to take account, on the one hand, of the costs they incur in helping to maintain…
…December of the year following the year of creation.Subject to the option provided for in Article 220 quinquies, in the event of a deficit incurred during a financial year, this deficit is considered…
The judge may always proceed by way of an enquiry to hear the author of an attestation.
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