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Showing 281–290 of 68627 articles for “Art. s. L 451-1 and L 142-1”
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
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…
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 - (Repealed).…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the adaptations provided for in II, in the wording i…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
The provisions of the Electoral Code mentioned in this sub-section are applicable to referendums organised by the communes of Mayotte and Saint-Pierre-et-Miquelon, under the conditions laid down in th…
I. - If the payer's payment service provider is located in Saint-Pierre-et-Miquelon or Saint-Barthélemy and the payee's payment service provider is located outside France, regardless of the currency u…
Court-appointed administrators are required to appoint a statutory auditor who is responsible for auditing their special accounts and, in this capacity, carries out a permanent task of auditing all fu…
The twentieth paragraph of article L. 2313-1 is applicable in Mayotte from 1 January 2014.
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