Article 37
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
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Showing 3641–3650 of 69677 articles for “Art. s. 1845 to 1870-1 · decree 78-704 of 3 July 1978 · C. civ. Art. 1105”
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
…axed by weight must be checked and the arrangements for full imported packaging. The taxable weight of goods taxed by net weight may be determined by applying a flat-rate tare.
1. The results of checks carried out under the conditions set out in Article 65 above and, in general, those of investigations and questioning carried out by customs officers are recorded in the offic…
Secondary accountants may be appointed by the Director General of the French Office for Immigration and Integration with the approval of the Minister responsible for the budget and the Office's accoun…
Companies established in France which are part of a financial group or a group comprising at least one finance company or, for the application of 2° of this article, a group within the meaning of arti…
The Chairman of the Centre national du cinéma et de l'image animée may, under conditions determined by decree in the Conseil d'Etat, call upon auditors, chartered accountants or other persons or bodie…
For the application of the regulatory provisions of Book I in French Polynesia: 1° In Article R. 3121-6, the words: "and that a report be sent to the European Commission if it so requests" are deleted…
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