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Showing 4161–4170 of 4196 articles for “Art. BOI-RSA-ES-20-40-20”
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…
In the following provisions: - "body" means the national staff representative body provided for in V of Article 40 of Law no. 2019-486 of 22 May 2019, amended by the article 16 of law no. 2022-172 of…
The professional practice standard relating to the mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the Commercial Code, approved by the Mini…
I. - In the event of the voluntary attachment of a commune to a public establishment for intercommunal cooperation subject to Article 1609 nonies C or following a transformation under the conditions p…
The following definitions apply1° Manufacturer means the company or organisation engaged in the manufacture of medicinal products, products or articles referred to in article L. 4211-1 , with a view t…
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
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…
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