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Showing 3941–3950 of 3963 articles for “Art. 28–31”
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
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…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
PROCEDURES FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2-1 FOR COMPANIES WITH BETWEEN 50 AND 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve c…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…
The professional practice standard relating to the mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the Commercial Code, approved by the Mini…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
MANDATORY PROVISIONS OF THE STATUTES OF APPROVED SPORTS FEDERATIONS1. Provisions relating to the purpose and composition of the federation1.1. Purpose of the federationThe statutes include:1.1.1. The…
PROGRAMME DU CERTIFICAT D'APTITUDE AUX FONCTIONS DE CommISIRE AUX Comptes In application of the provisions of article A. 822-6, the programme of tests for the certificat d'aptitude aux fonctions de co…
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