Article 31
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
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Showing 4171–4180 of 4196 articles for “Art. BOI-RSA-ES-20-40-20”
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount 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…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
PROFESSIONAL FRAME OF REFERENCE Although sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains…
Summary of the list of supporting documents for local public expenditure Heading 0. Common documents 01. Capacity of authorising officer 02. Creditor's discharge in full 03. Payment of disputed claims…
National education, higher education and research. Corporations of civil servants:-Researchers, engineers, assistant engineers and research technicians governed by decree no. 83-1260 of 30 December 19…
The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-241…
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IV-1. Automatic financial aid for the production, development and production of short cinematographic works IV-1.1. Supporting documents to be attached to an application for an investment allowance fo…
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