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Showing 6181–6190 of 6226 articles for “Art. BOI-RSA-ES-20-40-30”
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I. - Supervision of compliance by the persons referred to in Article L. 561-2 with the obligations laid down in Chapters I and II of this Title, with directly applicable European provisions relating t…
I.-At the request of the holder of the exploitation rights, the Haute Autorité de santé may modify any early access authorisation mentioned in article L. 5121-12 or the therapeutic use and data collec…
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.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
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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