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Showing 5281–5290 of 10878 articles for “Art. BOI-TVA-IMM-10-10-10-20 n° 130”
Supplementary occupational pension funds may decide to publish in the report on their solvency and financial position referred to in Article L. 385-7 any information or explanations relating to their…
The threshold provided for in article L. 2393-13 above which an accepted subcontractor is paid directly by the purchaser is set at 600 euros inclusive of all taxes. With regard to service, works or su…
I. - Late filing or failure to file the declarations that must be filed in order to establish income tax, as well as inaccuracies or omissions noted in these declarations, which have the effect of red…
For the purposes of Article D. 214-32-7-14:1° The term "distribution" includes in particular the payment of dividends and interest on shares;2° The provisions relating to capital reductions do not app…
The deductible expenses referred to in Article L. 5212-11 relate to :1° Carrying out diagnostics and work to make the company's premises accessible to beneficiaries of the employment obligation ;2° Ma…
The main purpose of forest savings companies is to acquire and manage forest assets. At least 60% of their assets consist of woodland or forests, shares in forestry groupings or companies whose sole p…
Any provision or act taken in respect of an employee in disregard of the provisions of this chapter or of II of Article 10-1 of Law 2016-1691 of 9 December 2016 on transparency, combating corruption a…
The persons referred to in article L. 562-4 are prohibited from knowingly and intentionally participating in activities the purpose or effect of which is to circumvent the measures taken pursuant to t…
Manufacturers and importers of nicotine-containing vaping products declare annually for the past year to the public establishment mentioned in article L. 3513-10 data on their sales by brand and type,…
The requirements in terms of content, timeframe and procedures for transmitting the information referred to in Article L. 355-1 are specified in Articles 290 to 297,300,301,303 and 304 to 314 of Commi…
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