Article 93
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
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Showing 8391–8400 of 24169 articles for “Art. Cass. com. 26-10-1993 n° 1580 P”
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
PROCEDURES FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2-1 FOR COMPANIES WITH BETWEEN 50 AND 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve c…
I.- Clinical trials of medicinal products are governed by the provisions of Regulation (EU) No 536/2014 of the European Parliament and of the Council of 16 April 2014. The competent authority for carr…
I. - Contributions paid by farm or agricultural business managers under the group insurance contracts provided for in 2° of article L. 144-1 of the Insurance Code including those managed by an institu…
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…
I.-Without prejudice to the right of ownership or retention enforceable against the collective proceedings and the provisions of articles L. 622-17 and L. 641-13, the amount of distributable assets is…
1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners.In communes with more than 2,000 inhabitants,…
I. - direct or indirect holdings in the companies referred to in 2° of the I of article L. 214-115 may represent up to 100% of the assets of a société civile de placement immobilier, if the following…
When meal vouchers are issued in dematerialised form, the following provisions apply: 1° The information provided for in 1° and 2° of article R. 3262-1-1 appears clearly on the physical medium of the…
For the application of this book in French Polynesia: 1° With the exception of Articles L. 321-1 to L. 322-1 and L. 343-5, the words: "in France" are replaced by the words: "on the territory of French…
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