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Showing 6591–6600 of 6639 articles for “Art. BOI-TVA-LIQ-30-20-90-40”
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
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. - 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…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
The region's mission, while respecting the remit of the départements and communes and, where appropriate, in collaboration with these local authorities and the State, is to contribute to the economic,…
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. - Supervision of compliance by the persons referred to in Article L. 561-2 with the obligations laid down in Chapters I and II of this Title, with directly applicable European provisions relating t…
I.-At the request of the holder of the exploitation rights, the Haute Autorité de santé may modify any early access authorisation mentioned in article L. 5121-12 or the therapeutic use and data collec…
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…
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