Article 39 decies C
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
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Showing 3881–3890 of 3912 articles for “Art. 325-17”
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the…
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
I. - The collège de résolution shall draw up individual preventive resolution plans for persons required to draw up an individual preventive recovery plan pursuant to the provisions of sub-section 2 o…
I.-The Autorité de contrôle prudentiel et de résolution is responsible for preserving the stability of the financial system and protecting the customers, policyholders, members and beneficiaries of th…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
(Order 29 April 2015-borrower insurance)MODEL STANDARDISED INFORMATION SHEETBorrower insurance for home loans1. The distributorName:Company name:Address: Tel:SIREN number for insurance organisations:O…
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…
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…
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