Article 154 bis
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
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Showing 1551–1560 of 14665 articles for “Art. Aut. conc. n° 22-D-15”
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
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…
…[Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2020-801 DC du 18 juin 2020] when they have been the subject of a complaint submitted electronica…
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…
In support of its application, the applicant must provide: 1° A declaration on honour to the effect that it does not fall into any of the cases mentioned in articles L. 2141-1 to L. 2141-11 of the Fre…
Portfolio management companies shall set a target for balanced representation of women and men among the teams, bodies and managers responsible for making investment decisions. The results obtained ar…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
The jury for the technical examination is formed by the committee referred to in article R. 15-33-29-19. The members of the committee or their alternates called upon to make up the jury must sit for t…
Any grouping of retail merchants established with a view to carrying out one or more of the activities referred to in 1°, 3° and 4° of article L. 124-1 must, if it has not adopted the form of a sociét…
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