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Showing 4831–4840 of 10716 articles for “Art. BOI-RFPI-PVI-20-10-10 n° 320”
Supplementary occupational pension funds may decide to publish in the report on their solvency and financial position referred to in Article L. 385-7 any information or explanations relating to their…
The threshold provided for in article L. 2393-13 above which an accepted subcontractor is paid directly by the purchaser is set at 600 euros inclusive of all taxes. With regard to service, works or su…
I. - Late filing or failure to file the declarations that must be filed in order to establish income tax, as well as inaccuracies or omissions noted in these declarations, which have the effect of red…
For the purposes of Article D. 214-32-7-14:1° The term "distribution" includes in particular the payment of dividends and interest on shares;2° The provisions relating to capital reductions do not app…
The deductible expenses referred to in Article L. 5212-11 relate to :1° Carrying out diagnostics and work to make the company's premises accessible to beneficiaries of the employment obligation ;2° Ma…
The provisions of this section do not apply to: 1° Trading platform managers governed by Articles L. 420-18, L. 422-1, L. 424-9, L. 425-9 and L. 425-10 ; 2° Branches of credit institutions referred to…
It is punishable by six months' imprisonment and a fine of €7,500 for any person providing services on digital assets within the meaning of Article L. 54-10-2, to disseminate information containing in…
The ticket and payment card mentioned in article R. 49-1, if they are sent pursuant to article 529-10, are accompanied by a request for exoneration form specifying the conditions for admissibility of…
The penalty referred to in article L. 1142-10 is calculated on the basis of business income, as taken into account to determine the basis of assessment for contributions defined in article L. 242-1 of…
Each year, the bodies mentioned in II of article L. 2135-10 communicate to the joint fund the amount of remuneration paid to the employees mentioned in the same article and included in the base for so…
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