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Showing 1391–1400 of 67746 articles for “Art. L 581-4 and R 581-22”
The operating section or forecast income statement shows successively: - under income: operating income, financial income and exceptional income; - under expenses: operating expenses, financial expens…
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
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…
Agreements between the State, on the one hand, and the department or the competent authority for the organisation of urban transport, on the other hand, may provide for: 1° The transmission of compute…
The tax credit defined in Article 244 quater X is deducted from the corporation tax due by the company in respect of the financial year during which the event provided for in IV of the same article oc…
Where the European arrest warrant is issued for the purpose of executing a custodial sentence or detention order, its execution may be refused where the person concerned did not appear in person at th…
An inventory, the results of which are produced in support of the financial account, is drawn up at the end of the financial year in accordance with the principles of the general chart of accounts.
The tax credit defined in Article 220 quaterdecies is deducted in full from the corporation tax due by the executive production company in respect of the financial year during which the expenses defin…
Where, in exceptional circumstances, certain provisions of this sub-section encounter difficulties in application, the Minister for the Interior and the Minister for Health shall provide for them by m…
A sealed bottle, which contains at least fifty millilitres of the liquid used and bears all indications enabling its identification, is fixed to the body of the person who has undergone the conservati…
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