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Showing 2441–2450 of 58203 articles for “Art. R 143-14 · C. com. Art. L 622-30”
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
Unless otherwise specifically provided for by a reading committee established by these general regulations, the provisions of articles…
For the purpose of drawing up the account defined in Article A. 132-13, the share of the financial result to be entered as revenue in this account is equal to the sum of the following two elements :1.…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
The written eligibility tests comprise:1° A theoretical test lasting four hours on legal subjects, related to the activities of public sales of furniture, the mark for which is assigned a coefficient…
The application for final approval must be accompanied by the following supporting documents:1° An accounting document certified by an auditor indicating the final cost of the cinematographic or audio…
The amount of a direct allocation awarded in application of article…
The investment of sums entered in the automatic cinema production account under 1° of article…
Direct allocations are granted in addition to the sums invested by distribution companies under article…
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