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Showing 8591–8600 of 8603 articles for “Art. BOFiP-ENR-AVS-10-40”
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
CODE OF ETHICS FOR THE AUDIT PROFESSIONArticle 1This code defines the ethics to which the statutory auditor is subject in the exercise of his professional activity, whatever the nature of the engageme…
PROGRAMME DU CERTIFICAT D'APTITUDE AUX FONCTIONS DE CommISIRE AUX Comptes In application of the provisions of article A. 822-6, the programme of tests for the certificat d'aptitude aux fonctions de co…
(Article A. 212-1 of the French Sports Code)TITLE OF PHYSICAL OR SPORTING ACTIVITY LEVEL OFQUALIFICATION CONDITIONS OF PRACTICE LIMITS OF THE CONDITIONS OF EXERCISE MULTI PHYSICAL OR SPORTS ACTIVITIES…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I.-Pursuant to VI of Article L. 613-44, when the resolution plan provides that a resolution measure must be taken, or that the power mentioned in Article L. 613-48 must be exercised according to the r…
I.-This article applies to entities subject to Article L. 533-22-1. For the credit institutions and investment firms mentioned in Article L. 511-4-3, this article applies to portfolio management activ…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
VII-1. Exempt framework scheme No SA. 46706 on aid for international co-development and international co-production of cinematographic or audiovisual works, adopted on the basis of Commission Regulati…
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