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Showing 4041–4050 of 4196 articles for “Art. BOI-RSA-ES-20-40-20”
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
I.-As an exception to the last two paragraphs of Article L. 450-3, for the purposes of investigating and establishing the offences and breaches provided for in Title II of this Book, access to data st…
I. - A tax is levied each year for the benefit of the region and the body mentioned in V, payable by gold mine concessionaires, the amodiataires of gold mine concessions and the holders of permits and…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
I. - The provisions of this chapter do not apply to the City of Paris and in the departments, Hauts-de-Seine, Seine-Saint-Denis and Val-de-Marne, which remain governed by the texts specific to them, w…
I-The following are authorised to investigate and record, in the performance of their duties, infringements of the provisions of Book IV and the infringements and breaches referred to in Articles L. 5…
The maximum allowances voted by the council or committee of a syndicat de communes, communauté de communes, communauté urbaine, communauté d'agglomération and métropole for the actual performance of t…
I. - When the consolidated resolution authority of another Member State of the European Union refers a matter to the resolution college in its capacity as resolution authority of a subsidiary in order…
I. - In companies which employ, at the close of two consecutive financial years, at least one thousand permanent employees in the company and its direct or indirect subsidiaries whose registered offic…
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