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Showing 5211–5219 of 5219 articles for “Art. BOI-ENR-DMTOM-40-30 n° 50”
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
…as well as, where applicable, tourist restaurants classified on the date of publication of the loi n° 2009-888 du 22 juillet 2009 de développement et de modernisation des services touristiques;c) Con…
…also apply to the investments mentioned in I and for which the total amount per programme exceeds €250,000, when they are made by a company or grouping mentioned in the penultimate sentence of the fir…
…e purpose of improving the sport of climbing. Excluding: -natural sites situated at an altitude of 1500 m or more; -via ferrata; -climbing practised on sports sites beyond the first belay point and ad…
The professional practice standard relating to the specific principles applicable to the audit of consolidated financial statements, approved by the Minister of Justice, is set out below: NEP 600. Spe…
…es suited to the sector and located close to the training site, i.e. within a distance of less than 50 km (bouldering sites, sports sites, major route sites, adventure terrain sites, high acrobatics c…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
…1016.10106.10116.1013Fe-601.105 (c)//6.10106.10116.1013Co-551.106101.1013.10103.10113.1013Co-561.1050,11.1012.10102.10112.1013Co-571.10611.1027.10117.10127.1014Co-581.10611.1017.10107.10117.1013Co-58…
III - 1. Automatic financial aid for the production and preparation of audiovisual worksIII-1.1. Supporting documents to be attached to an application for a production investment allowance(Articles 31…
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