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Showing 4131–4140 of 4196 articles for “Art. BOI-RSA-ES-20-40-40”
I.-The provisions of the articles mentioned in the left-hand column of the table below, in the wording indicated in the right-hand column of the same table, shall apply in French Polynesia, subject to…
I.- Are applicable in the Wallis and Futuna Islands, subject to the adaptation provisions provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table belo…
I. - Casinos governed by articles L. 321-1 et seq. of the code de la sécurité intérieure, holding a récépissé de déclaration d'entrepreneur de spectacles vivants valant licence, may benefit from a tax…
I. - The nominal value of additional Tier 1 capital instruments and Tier 2 capital instruments or eligible commitments referred to in VII issued by a person referred to in I of Article L. 613-34 may b…
The professional practice standard on the application of the concept of materiality when planning and performing an audit, approved by the Garde des Sceaux, Minister of Justice, is shown below:APPLICA…
In addition to their distribution activities to pharmacies, mutual benefit pharmacies or pharmacies of mining relief societies and pharmacies for internal use, the companies or organisations authorise…
I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
LIST OF ANNEXES TO THE PUBLIC PROCUREMENT CODE Annex number Name of annex Annex no. 1 Notice concerning the list of activities that are works under public procurement law Annex no. 2 Notice concerning…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
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