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Showing 4231–4240 of 29147 articles for “Art. s. 1832 to 1844-17”
A proportional fee is charged for a sale with right of redemption (number 99 in table 5), according to the following schedule:Base of assessment Applicable rate 0 to €6,500 3.870% From €6,500 to €17,0…
…icles mentioned in the left-hand column of the table below shall apply in French Polynesia, subject to the adaptations mentioned in II, in the wording indicated in the right-hand column of the same ta…
…cles mentioned in the left-hand column of the following table shall apply in New Caledonia, subject to the adaptations mentioned in II, in the wording indicated in the right-hand column of the same ta…
…n the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the adaptations mentioned in II, in the wording indicated in the right-hand column of the same ta…
…ation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under conditions laid down by a regulation of the Accounting Standards…
Only profits made at the end of a financial year may be entered in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entere…
…pt accounting records may be admitted in court as evidence between traders of commercial transactions. If they have been irregularly kept, they may not be invoked by the author for his own benefit. Di…
…rovisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the income statement, acco…
…the Accounting Standards Authority. The opening balance sheet for a financial year must correspond to the closing balance sheet for the previous financial year.
As an exception to the provisions of the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuati…
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