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Showing 4041–4050 of 4065 articles for “Art. BOI-RPPM-PVBMI-70-20 — resale outcome”
I.-For the application of 3° of II of article L. 5122-3, the methods for calculating the indemnity and the allowance are determined according to the following rules: 1° For employees whose working hou…
APPENDIX TO CHAPTER VI OF TITLE ONE OF BOOK III OF PART SIX OF THE LABOUR CODE (REGULATORY PART) NATIONAL QUALITY CERTIFICATION REFERENCE FRAMEWORK FOR THE BODIES MENTIONED IN ARTICLE L. 6351-1I.- Ind…
For the purposes of the supplementary supervision provided for in Chapter III of Title III of Book VI, the following definitions shall apply 1° Regulated entity : a) A credit institution referred to i…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
I.-The Autorité de contrôle prudentiel et de résolution is responsible for preserving the stability of the financial system and protecting the customers, policyholders, members and beneficiaries of th…
I. - Credit institutions and finance companies are subject to an additional capital requirement over and above the requirements laid down respectively in part three of Regulation (EU) No 575/2013 of t…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
The professional practice standard relating to the consideration of the possibility of fraud when auditing accounts, approved by the Minister of Justice, is shown below: . NEP-240. Consideration of th…
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