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Showing 8561–8570 of 8603 articles for “Art. BOFiP-ENR-AVS-10-40”
1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivabl…
STATUTES TYPES OF LIMITED LIABILITY SPORTS UNIPERSONAL COMPANIESTREATTE I: FORM, NAME, OBJECT, REGISTERED OFFICE, DURATIONArticle 1 A limited liability company governed by these Articles of Associatio…
In the absence of an agreement as provided for in Article L. 2312-21, in undertakings with fewer than three hundred employees, the database provided for in Article L. 2312-18 includes the following in…
The professional practice standard relating to knowledge of the entity and its environment and assessment of the risk of material misstatement of the financial statements, approved by the Minister of…
The professional practice standard relating to the audit procedures performed by the statutory auditor following its risk assessment, approved by the Minister of Justice, is set out below: . NEP-330.…
In the following provisions: - "employer" means the president of the regional chamber of commerce and industry or the president of CCI France, if the director general concerned is that of CCI France;…
I.-The application for authorisation to obtain the early access provided for in Article L. 5121-12 is sent by electronic means, by the holder of the exploitation rights or his authorised representativ…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
I. 1° Taxpayers domiciled 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 made under the same conditions as t…
I.-Without prejudice to the minimum amount provided for in VIII or 1° of VI of Article R. 613-46-3, as the case may be, resolution entities falling under VII, IX or X of Article R. 613-46-3 shall meet…
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