French General Tax CodeIn force
I: Taxable profits and income
Article 237 bis A
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Showing 5941–5950 of 21660 articles for “Art. Cass. com. – 26 Sept. 2018 – no. 16-13917”
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…public offers of shares referred to in the fourth paragraph of Article L. 512-1 orArticle 11 of Law no. 47-1775 of 10 September 1947 on the status of cooperatives or public offers of mutualist certifi…
I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
For the application of this book in New Caledonia: 1° The words: ", the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway or the Swiss Confederation," are deleted; 2° In Ar…
I.-When carrying out the assessment referred to in Articles L. 311-11 and R. 311-7, the resolution college of the Autorité de contrôle prudentiel et de résolution shall examine : 1° The ability of the…
The professional practice standard relating to the audit of accounts carried out by several statutory auditors, approved by the Minister of Justice, is shown below: . NEP-100. The audit of accounts ca…
I.-The Agence nationale pour l'amélioration des conditions de travail is administered by a Board of Directors and managed by a Chief Executive Officer. The Board of Directors comprises : 1° Eleven emp…
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