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Showing 1121–1130 of 62472 articles for “Art. Décret 55-22 du 4-1-1955”
I.-"Identification of list C materials and products containing asbestos" means the task of : 1° Searching for the presence of List C materials and products; 2° Searching for the presence of any other…
I. - When some of the communes of a syndicate of communes or a mixed syndicate form part of an urban community, through the creation of this community, through the merger of public establishments of i…
…ominal value. In this case, the parent company may use these receivables to pay the corporation tax due in respect of the overall result up to the amount of the corporation tax to which the subsidiary…
…other than those subject to a performance evaluation, manufacturers shall follow the following procedures: 1° For in vitro diagnostic medical devices which are not included in the lists established by…
…or losses of each of the companies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies.The provisions of article 39 quindecies are…
…pital losses regime in accordance with Article 219 for a price different from their actual value, deducted for the purposes of determining the profit or loss for financial years opened before 1 Januar…
The constitution of provisions for risks and charges is mandatory as soon as a risk arises. The recognition of depreciation is mandatory in the event of a loss of value of an asset.The President of th…
I. - When members of the staff of an industrial or commercial company who are employed there set up a company to ensure the continuity of the company by buying back a fraction of its capital, the said…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
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