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Showing 5591–5600 of 5751 articles for “Art. BOI-TVA-LIQ-30-20-90-30”
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
I. - The deposit guarantee scheme shall be implemented at the request of the Autorité de contrôle prudentiel et de résolution as soon as the latter ascertains that a credit institution is no longer in…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
I.-Any breach of the laws, regulations or professional obligations applicable to the persons mentioned in I and II of article L. 321-4 and to persons authorised to manage sales pursuant to the first p…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
I. - The Autorité de contrôle prudentiel et de résolution shall have the power, with regard to the fight against money laundering and terrorist financing, to impose its obligations on the persons ment…
I. - Are applicable in the Wallis and Futuna Islands, subject to the adaptations provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table below, in the…
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. - Each year, the credit institutions mentioned in Title I of Book V and the electronic money and payment institutions mentioned in Title II of the same book shall draw up a list of inactive account…
An employee with one of the following mandates benefits from the protection against dismissal provided for in this chapter, including during a safeguarding, receivership or compulsory liquidation proc…
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