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Showing 8491–8500 of 8603 articles for “Art. BOFiP-ENR-AVS-10-40”
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
The following are exempt from applying for a residence permit: 1° Members of diplomatic and consular missions accredited in France, their spouses, their ascendants and their minor or unmarried childre…
The Director, who chairs the Executive Board, is responsible for the general policy of the institution. He represents the institution in all civil acts and acts in legal proceedings on behalf of the i…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
PROFESSIONAL REFERENCESAlthough sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains a fundame…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
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. - Persons subject to supervision by the Autorité de contrôle prudentiel et de résolution pursuant to Article L. 612-2 are subject to a contribution for supervision costs, which is paid to the Banqu…
I. - In companies which employ, at the close of two consecutive financial years, at least one thousand permanent employees in the company and its direct or indirect subsidiaries whose registered offic…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
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