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Showing 8091–8100 of 12756 articles for “Art. BOI-RPPM-RCM-20-10-20-50 n°s 140–150”
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
The departmental or interdepartmental council of the order of masseur-physiotherapists is composed as follows: 1° Where the number of masseur-physiotherapists on the most recently published register i…
Undertakings linked to the contractor and subcontractors involved in the performance of the contract are subject to the obligations set out in this section if, unless otherwise stipulated in the contr…
For the purposes of issuing the certificate referred to in the seventh paragraph of Article L. 229-2, the European Company shall produce to the notary responsible for carrying out the legality control…
The Autorité des marchés financiers shall refuse to approve the creation of a local investment fund if, over a period of three years, each of the innovation mutual funds and local investment funds set…
When the deadlines set by the client for delivery of the work require the homeworker to extend his activity beyond eight hours per working day, the rate for performance shall be increased, unless a co…
The information contained in the report relates to the entire concession perimeter; it is established where necessary on the basis of a data allocation method that is detailed in the report. The repor…
The thresholds for consolidation, certification and the involvement of a chartered accountant provided for respectively in Articles L. 2315-67, L. 2315-73 and L. 2315-76 are as follows: THRESHOLDS Num…
For the assessment of the threshold mentioned in 2° of article D. 2315-33, the annual resources are equal to the total of: 1° The amount of the operating grant provided for in article L. 2315-61 ; 2°…
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