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Showing 5511–5520 of 5562 articles for “Art. BOI-TVA-LIQ-30-20-95”
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,…
The following constitutes a breach subject to a financial penalty: 1° The fact, for the manufacturer of a device mentioned in Article 1 of Regulation (EU) 2017/746 of the European Parliament and of th…
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…
Heading 2 - Staff costs (1) (2)(1) When accompanied by an administrative certificate by which the authorising officer attests to the signature of the contract, the dematerialised supporting documents…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
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…
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