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Showing 2711–2720 of 2738 articles for “Art. 314-30”
I. - Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
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…
The professional practice standard relating to the consideration of the possibility of fraud when auditing accounts, approved by the Minister of Justice, is shown below: . NEP-240. Consideration of th…
I.-Those liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are lia…
The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-241…
The list of services whose rates are governed by Title IV bis (regulatory part) of the French Commercial Code is as follows:Table 1 annexed to Article R. 444-3\n\t\t\t\tJUDICIAL AUCTIONEER\n\t\t\t\t\n…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
I.-Subject to the adaptations mentioned in II, the provisions of Title II of Book I of this Part shall apply to the Wallis and Futuna Islands, in the wording indicated in the right-hand column of the…
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