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Showing 6731–6740 of 7044 articles for “Art. Règlement”
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
For the purposes of the supplementary supervision provided for in Chapter III of Title III of Book VI, the following definitions shall apply 1° Regulated entity : a) A credit institution referred to i…
Pursuant to the provisions of article R. 332-1 and subject to the exceptions provided for in that same article, in article R. 332-1-1 and in articles R. 332-3-3 to R. 332-10, the insurance undertaking…
The professional practice standard relating to the statutory auditor's reports on the annual and consolidated financial statements, approved by the Minister of Justice, is shown below: NEP-700. Statut…
I.-Those liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are lia…
I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…
I. - When a book is registered in the database mentioned in article L. 134-2 for more than six months, the right to authorise its reproduction and performance in digital form is exercised on behalf of…
For the purposes of this code, the following definitions shall apply: 1° Consumer: any natural person who is acting for purposes that do not fall within the scope of his commercial, industrial, craft,…
The electricity or natural gas supply offer specifies, in clear and comprehensible terms, the following information:1° The identity of the supplier, the address of its registered office, its unique id…
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