Article 38
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…
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Showing 8481–8490 of 8539 articles for “Art. BOI-IR-RICI-290-10 n° 210–330”
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…
…sibility for the absence of a written contract (CE, Sect. 8 February 2012, CCAS de Polaincourt, req N°340698). 4121. Written public contracts that do not refer to a set of general administrative claus…
The professional practice standards relating to the justification of assessments in the statutory auditor's reports on the annual and consolidated financial statements, approved by the Minister of Jus…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
I. - Articles L. 1424-1 to L. 1424-13, L. 1424-17 to L. 1424-19, L. 1424-22, L. 1424-24 to L. 1424-44, L. 1424-46 et L. 1424-48 to L. 1424-50 shall apply in Mayotte from 1 January 2014, subject to the…
I.-When the shares of a company whose registered office is in the territory of the Republic are admitted to trading on a regulated market of a State party to the Agreement on the European Economic Are…
For the application of this book in the Wallis and Futuna Islands: 1° References to the mayor of the commune and to the mayor are replaced by the reference to the district chief; 2° With the exception…
For the application of this book in New Caledonia: 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 New Caled…
…ositive or negative amounts resulting from the application of 1.1 and 2.1 de l'article 78 de la loi n° 2009-1673 de finances pour 2010 précitée perçus ou supportés par les communautés de communes fais…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
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