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Showing 6281–6290 of 6365 articles for “Art. 25 March 1998”
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
I. - The persons referred to in 1°, a of 2°, 4°, 9° and 10° of A of I of Article L. 612-2 shall notify the Autorité de contrôle prudentiel et de résolution of the appointment and reappointment of the…
For the application of article L. 341-12, the direct seller shall provide the canvassed person with information concerning: 1° The identity, principal activity and geographical address at which the fi…
The professional practice standard relating to the assessment of accounting estimates, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACTICE STANDARD RELATING TO THE ASSESSMENT…
…ed per taxpayer in proportion to their rights held in the dwelling.5. The tax credit is equal to:a. 25% of the amount of expenditure mentioned in 1;a bis. 40% of the amount of expenditure mentioned in…
…aragraphs are respectively reduced to:- 15% and 30% for housing acquired or built in 2010;- 10% and 25% for housing acquired or built in 2011.VI. - I applies on condition that the dwelling that is the…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
…iateness of the information gathered, ensuring its consistency to be able to reach its conclusions. 25. Throughout the engagement or service, the statutory auditor exercises critical thinking based on…
…n recovery of taxes with a scope similar to that provided for in Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes, duties and othe…
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