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Showing 6621–6630 of 6639 articles for “Art. BOI-TVA-LIQ-30-20-90-40”
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
I. - The territorial public establishment, in place and stead of its member municipalities, shall automatically exercise competences in the areas of:1° Urban policy:a) Drawing up a diagnosis of the te…
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
(Article A. 212-1 of the French Sports Code)TITLE OF PHYSICAL OR SPORTING ACTIVITY LEVEL OFQUALIFICATION CONDITIONS OF PRACTICE LIMITS OF THE CONDITIONS OF EXERCISE MULTI PHYSICAL OR SPORTS ACTIVITIES…
I.-The Autorité de contrôle prudentiel et de résolution is responsible for preserving the stability of the financial system and protecting the customers, policyholders, members and beneficiaries of th…
Technical rules on health and safety applicable to new machines or machines considered as new mentioned in article R. 4312-1 of the Labour Code General principles. 1° The manufacturer of a machine mus…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
MANDATORY PROVISIONS OF THE STATUTES OF APPROVED SPORTS FEDERATIONS1. Provisions relating to the purpose and composition of the federation1.1. Purpose of the federationThe statutes include:1.1.1. The…
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