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Showing 751–760 of 773 articles for “Art. 212–226”
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
CERTIFICATION FRAMEWORKUC 1 EC To develop the strategy of an organisation in the sector OI 11 CE Prepare decision-making OI 111 CE Organise an information watch in the field of intervention of the org…
Heading 7-Economic and financial assistance71. Loans and advances 711. First payment 1. Decision establishing the nature of the advance (loan), the conditions for granting it, the repayment terms, spe…
I. - Casinos governed by articles L. 321-1 et seq. of the code de la sécurité intérieure, holding a récépissé de déclaration d'entrepreneur de spectacles vivants valant licence, may benefit from a tax…
I.-The provisions of I, II, III and IV of article D. 1er-13 are applicable to transmissions of information made pursuant to article 706-47-4. II.-The list of professions and activities exercised by th…
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
1. Open the 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 aba…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
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