Article 37
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
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Showing 4601–4610 of 62625 articles for “Art. 3° and Art. 212”
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
…nses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings leased by the company.However, remuneration is only allowed a…
…ds: "in the second paragraph of article 6 of order no. 2002-411 of 27 March 2002 relating to health and social protection in Mayotte".
…are replaced by the words: "of article 12 of order no. 2002-411 of 27 March 2002 relating to health and social protection in Mayotte".
…hen, from the age stipulated in article 2 of order no. 2002-411 of 27 March 2002 relating to health and social protection in Mayotte, the beneficiaries meet the conditions required to validate a full-…
In the absence of an agreement concluded under the conditions referred to in Article L. 2313-2 and in the absence of a trade union delegate, an agreement between the employer and the Social and Econom…
…judge, empower the official receiver or appoint a judicial representative to implement cooperation and communication between courts and between courts and insolvency practitioners.
…mined in due proportion to the value of the work carried out, the services provided, the goods sold and the remuneration in force in the profession.
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