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Showing 3721–3730 of 3767 articles for “Art. 23 mars 2011”
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
…titutions mentioned in Article L. 511-22 and the financial institutions mentioned in Article L. 511-23 ; 1° bis Payment institutions governed by the provisions of Chapter II of Title II of this Book,…
…he tax regime provided for in article 8, excluding joint ventures, or a group mentioned in articles 239 quater or 239 quater C, the shares of which are held directly by companies subject to corporatio…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…sing officer in accordance with Article 4 of the Order of 27 June 2007 implementing Article D. 1617-23 of the General Local Authorities Code relating to the dematerialisation of public-sector accounti…
…the exception of their references in articles L. 413-1, L. 413-4, L. 413-5, L. 414-2, L. 414-3, L. 423-6, L. 423-13, L. 426-2, in 3° of article L. 434-7 as well as in the references to the obligation…
…refunded.In the event of total or partial redemption of a bond or contract, made before 1 January 2023 and more than five years before the holder of the bond or contract reaches the age mentioned in f…
…of the measures provided for in Article 95(4), Article 97(2) and Article 98(1) of that Regulation ; 23° Any failure by a manufacturer or its authorised representative, a distributor or an importer res…
…the control environment, which is reflected in the behaviour of the bodies mentioned in Article L. 823-16 of the French Commercial Code and management, their degree of sensitivity and the actions they…
…able accounting standards. Assessment of the sufficiency and appropriateness of the items collected 23. Based on the evidence obtained, the statutory auditor shall assess, throughout the engagement, w…
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