Article Annexe I
…counting period. III. - Accounting in euros The accounts must be kept in the French language.From 1 January 1999, accounting documents may be drawn up in euros. This choice is irrevocable. Conversion…
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Showing 3891–3900 of 3980 articles for “Art. 25 January 2005”
…counting period. III. - Accounting in euros The accounts must be kept in the French language.From 1 January 1999, accounting documents may be drawn up in euros. This choice is irrevocable. Conversion…
I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…ned Commission Regulation (EU) no. 651/2014 of 17 June 2014 are cumulatively met.IV. - No more than 25% of the fund's assets may consist of financial securities, limited liability company units and cu…
…d in previous financial years, that incurred in respect of financial years commencing on or after 1 January 2019.Expenditure in the numerator is taken into account for 130% of its amount. The ratio ob…
…1° The penultimate year preceding that of the offer of the advance when the latter occurs between 1 January and 31 May;2° The year preceding that of the offer of the advance when the latter occurs bet…
…plicable in New Caledonia and French Polynesia, in the wording resulting from Law no. 2022-46 of 22 January 2022 strengthening health crisis management tools and amending the Public Health Code, subje…
…e up against either a difficulty in interpreting a tax provision that came into force on or after 1 January of the year preceding the declaration deadline, or a difficulty in determining the tax impli…
…aily charges for incomplete hospitalisation70624: Income from charges for hospitalisation at home70625: Income from charges under international agreements70626: Income from charges for hospitalization…
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