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Showing 261–270 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
…atus of agricultural cooperation;3° bis. When they operate in accordance with the provisions of loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, le…
…20% of its amount for the financial year ending in 1991; 40% for the financial year ending in 1992; 60% for the financial year ending in 1993; 80% for the financial year ending in 1994; 100% for the f…
…municipal are subject to corporation tax;11. (repealed as from the date of entry into force of loi n° 2002-73 du 17 janvier 2002).
CONDITIONS FOR EXPLORATION DIVING WITH TRIMIX OR HELIOXDIVE AREASMINIMUM LEVELof diversSKILLSminimum of the guideof the groupNUMBERmaximumof the group, excludingguide0 -70 metres.Level P3 or P4 + Basi…
The Public Prosecutor will inform the victim, when identified, by any means of his decision to propose the conclusion of a judicial public interest agreement to the accused legal entity. The Public Pr…
At the end of the hearing referred to in the ninth paragraph of Article 41-1-2, the order of the president of the court is immediately notified to the legal representatives of the legal entity and, wh…
If the president of the court issues a validation order, it specifies that the legal entity has a period of ten days to exercise its right of withdrawal by registered letter with acknowledgement of re…
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