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Showing 5451–5460 of 5562 articles for “Art. BOI-TVA-LIQ-30-20-95”
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
I. - The collège de résolution shall draw up individual preventive resolution plans for persons required to draw up an individual preventive recovery plan pursuant to the provisions of sub-section 2 o…
The list of services whose rates are governed by Title IV bis (regulatory part) of the French Commercial Code is as follows:Table 1 annexed to Article R. 444-3\n\t\t\t\tJUDICIAL AUCTIONEER\n\t\t\t\t\n…
I.-The Extraordinary General Meeting, on the report of the Board of Directors or the Management Board, as the case may be, and on the special report of the company's Statutory Auditors or, if none has…
I.-The undertakings referred to in article L. 310-3-2 are able to estimate at any time the impact on their commitments to policyholders and reinsured undertakings and on the realisable value of their…
I.- Subject to the adaptations provided for in II, the articles of Chapter VI of Title II of Book I of this Part mentioned in the left-hand column of the table below shall apply to Wallis and Futuna,…
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
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