Article 39 decies
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
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Showing 9161–9170 of 50113 articles for “Art. R 411-9-3”
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
I.-Applications from the persons referred to in article R. 811-27 shall be sent to the secretariat of the Commission nationale d'inscription et de discipline des administrateurs judiciaires et des man…
The European investigation decision intended for the French authorities shall be sent, according to the distinctions provided for in the second and third paragraphs, to the public prosecutor or the in…
I. - Where the collège de résolution is the competent resolution authority for a person referred to in the first paragraph of I of Article L. 613-38, it shall draw up an individual preventive resoluti…
Foreign pecuniary penalties are recovered in accordance with the procedures determined by the decree no. 64-1333 of 22 December 1964 relating to the recovery of fines and pecuniary penalties by the ac…
The provisions of articles 707-2 and 707-4 relating to the reduction in the amount of fines in the event of voluntary payment within one month are applicable to foreign pecuniary penalties when they a…
The reduction in the financial penalty provided for by Article D. 48-30 only applies in the event of simultaneous payment, within a period of one month, of the sum of money ordered as a sentence, the…
The public prosecutor who enforces a financial penalty covered by Article D. 48-30 notifies the convicted person by registered letter that, if he or she pays the amount of this pecuniary penalty withi…
A statement of financial penalties is sent to the accounting officer of the Directorate General of Public Finance at the same time as the notice provided for in Article D. 48-31. These statements are…
Articles 108 to 110 of Decree No. 2012-1246 of 7 November 2012 on public budgetary and accounting management are applicable to foreign financial penalties.
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