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Showing 4111–4120 of 4196 articles for “Art. BOI-RSA-ES-20-40-40”
The professional practice standard relating to the obligations of the statutory auditor with regard to the fight against money laundering and terrorist financing, approved by the Minister of Justice,…
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
I. - In companies which employ, at the close of two consecutive financial years, at least one thousand permanent employees in the company and its direct or indirect subsidiaries whose registered offic…
I. - This article applies to company mutual funds in which more than one third of the assets are made up of shares or securities issued by the company or by any company linked to it under the conditio…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
REGULATION SETTING THE TERMS AND CONDITIONS APPLICABLE TO ELECTIONS OF JUDICIAL DIRECTORS AND JUDICIAL AGENTS TO THE BOARD OF DIRECTORS OF THE GUARANTEE FUND ESTABLISHED IN ARTICLE L. 814-3 ELECTIONS…
The Director General of the Agence nationale de la sécurité sanitaire de l'alimentation, de l'environnement et du travail may impose financial penalties on natural or legal persons producing or market…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
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