Article R385-1
…L. 385-2 is made up, after deduction of losses, the portion of deferred acquisition costs exceeding 25% of the amount of the provision for unearned premiums and other intangible items, by the followin…
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Showing 2891–2900 of 3487 articles for “Art. 25 juin 2008”
…L. 385-2 is made up, after deduction of losses, the portion of deferred acquisition costs exceeding 25% of the amount of the provision for unearned premiums and other intangible items, by the followin…
…rd countries authorised to provide in France, through a branch, the services referred to in Article 25(2) of that Regulation; 3° Central securities depositories authorised to provide in France, under…
…subject to income tax in the same categories, excluding non-professional income; 2° Holds at least 25% of the voting rights attached to the securities issued by the company, directly or through his o…
…conclusion of a company agreement within six months of the publication of the loi n° 2009-669 du 12 juin 2009 favorisant la diffusion et la protection de la création sur internet, et en l'absence de t…
…ommunicated information to the department mentioned in Article L. 561-23 pursuant to Article L. 561-25 or when they have, in good faith, reported a discrepancy pursuant to Article L. 561-47-1 ; b) The…
…s not exceed 50 million euros or whose annual balance sheet total does not exceed 43 million euros";25° In Article R. 2151-14, the words "Regulation (EC) No 75/2008 of the European Parliament and of t…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
…the tax year, corresponds to the date scheduled for redemption.6. The levy provided for in article 125 A is levied on the date specified in 5 above. This deduction is made by the person with whom the…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
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