Article L221-32-5
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
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Showing 4181–4190 of 4196 articles for “Art. BOI-RSA-ES-20-40-20”
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
PROFESSIONAL REFERENCESAlthough sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains a fundame…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
LASER OPTICAL RADIATIONThe physical exposure variables that are relevant from a biophysical point of view are chosen according to the wavelength and duration of the radiation emitted by the source. Mo…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
The professional practice standard relating to the specific principles applicable to the audit of consolidated financial statements, approved by the Minister of Justice, is set out below: NEP 600. Spe…
Technical rules on health and safety applicable to new machines or machines considered as new mentioned in article R. 4312-1 of the Labour Code General principles. 1° The manufacturer of a machine mus…
I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
(Article A. 212-1 of the French Sports Code)TITLE OF PHYSICAL OR SPORTING ACTIVITY LEVEL OFQUALIFICATION CONDITIONS OF PRACTICE LIMITS OF THE CONDITIONS OF EXERCISE MULTI PHYSICAL OR SPORTS ACTIVITIES…
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