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Showing 3571–3577 of 3577 articles for “Art. 30 juin 2021”
…156, the unused portion may be repaid from the third year, up to a maximum of €100,000 per year or €300,000 per three-year period. This unused portion constitutes a claim on the State for the same amo…
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…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
…sumption of activity and legal act providing for resumption of activity. 2202. Subsequent payments 22021. General documents 1. Individual or collective statement of salary (pay slip or pay journal for…
…identification and recognition of -identification and consideration of post balance sheet events; 30. The statutory auditor shall review the overall consistency of the accounts with regard to the el…
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…
…pporting documents to be attached to an application for aid for collective operations (Articles 321-30 et seq.)I. - Administrative file: 1° A detailed estimate of the project; 2° The financing plan, t…
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