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Showing 371–380 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
For the application of articles L. 123-16 and L. 123-16-1:1° In the case of micro-enterprises, the balance sheet total is set at 350,000 euros, the net turnover at 700,000 euros and the average number…
Insurance and reinsurance undertakings may, for internal modelling purposes, refer to a time horizon or use a risk measure other than those provided for in Article R. 352-2, provided that the results…
I. - The request for an opinion on a research project involving the human person is filed by the sponsor on the information system mentioned in article R. 1123-20-1, which assigns it to a personal dat…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
The procedures for applying this chapter are determined by decree in the Conseil d'Etat, and in particular :1° The scientific criteria justifying, where appropriate, exemption from bioavailability stu…
I. - A parent undertaking is an undertaking which has exclusive control, within the meaning of article L. 233-16 of the Commercial Code, over one or more other undertakings or which exercises a domina…
In the form of a public establishment of the Corsican regional authority of an industrial and commercial nature, the Office des transports de la Corse, over which the authority exercises its superviso…
The metropolitan authority depreciates its fixed assets, including those made available or assigned:1° Intangible;2° Tangible, with the exception of road networks and installations for which depreciat…
I.-Subject to the provisions of II, the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand colum…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
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