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Showing 8381–8390 of 8539 articles for “Art. BOI-IR-RICI-290-10 n° 210–330”
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
For the application of this book in French Polynesia: 1° With the exception of Articles L. 321-1 to L. 322-1 and L. 343-5, the words: "in France" are replaced by the words: "on the territory of French…
I. - In order to re-establish sporting fairness, when a violation of the rules relating to the fight against doping is found in connection with an in-competition test in individual sports, the compete…
I. - In accordance with the conditions laid down by decree of the Conseil d'Etat, the assets of an undertaking for collective real estate investment are exclusively made up of : 1° Buildings construct…
I.-Any person being cared for by a healthcare professional, an establishment or service, a professional or organisation involved in prevention or care whose conditions of practice or activities are go…
I.-The national health data system brings together and makes available :1° Data from the information systems mentioned in article L. 6113-7 of the present code ;2° Data from the national inter-regime…
In this Code : 1° "Home Member State" means : a) in the case of non-life insurance, the Member State of the European Union in which the head office of the insurance undertaking covering the risk is si…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
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