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Showing 4111–4120 of 4196 articles for “Art. BOI-RSA-ES-20-40-20”
Heading 1-General administration 10. Consignment and financial investment of certain funds 101. Consignment Agreement or court decision having the force of res judicata (1) or, where applicable, consi…
I.-Those liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are lia…
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
I. - 1. Companies taxed on the basis of their actual profits or exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies, carrying out an agricultural activity…
The professional practice standards relating to the justification of assessments in the statutory auditor's reports on the annual and consolidated financial statements, approved by the Minister of Jus…
I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…
The following are subject to the obligations set out in sections 2 to 7 of this chapter: 1° Bodies, institutions and services governed by the provisions of Title I of this Book, including branches of…
I. - For the operations of each company mentioned in 1° of Article L. 310-1 and of each supplementary occupational pension fund mentioned in Article L. 381-1, in respect of insurance, capitalisation o…
For the application of this book in French Polynesia: 1° With the exception of Articles L. 321-1 to L. 322-1 and L. 343-5, the words: "in France" are replaced by the words: "on the territory of French…
For the application of this book in the Wallis and Futuna Islands: 1° References to the mayor of the commune and to the mayor are replaced by the reference to the district chief; 2° With the exception…
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