Article 244 quater W
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…
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Showing 5721–5730 of 5751 articles for “Art. BOI-TVA-LIQ-30-20-90-30”
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. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
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…
For the application of this book in New Caledonia: 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 New Caled…
Sont applicables dans les îles Wallis et Futuna, sous réserve des adaptations prévues à l'article L. 771-3, les dispositions des articles mentionnés dans la colonne de gauche du tableau ci-après, dans…
I. - The popular retirement savings plan is a contract governed by article L. 141-1 , the execution of which is linked to the cessation of professional activity and which is subscribed by an associati…
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