Article A343-3-2
Companies whose investments in securities subject to the capitalisation reserve do not exceed 750,000 euros at the inventory date may not apply the provisions of articles A. 343-3 and A. 343-3-1 (para…
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Showing 881–890 of 70305 articles for “Art. 210 A and 210 B · C. com. Art. L 233-3”
Companies whose investments in securities subject to the capitalisation reserve do not exceed 750,000 euros at the inventory date may not apply the provisions of articles A. 343-3 and A. 343-3-1 (para…
The continuing professional development obligation is met: 1° By participation in training seminars, supervised self-study programmes or distance learning courses or courses; 2° By attendance at collo…
The documents and information referred to in articles L. 330-2 to L. 330-4 of the Highway Code are made available to customs officials at their request.
The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…
I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the condit…
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…
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