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Showing 3851–3860 of 4640 articles for “Art. BOI-ENR-DMTOM-40-30 n° 80”
…e 793, shares in agricultural landholding groups and agricultural landholding groups subject to law n° 62-933 du 8 août 1962 complémentaire à la loi d'orientation agricole et à l'article 11 de la loi…
For the application of the regulatory provisions of Book I to Saint-Barthélemy :1° In Article R. 2111-9:a) 2° is deleted ;b) In 5°, the words: "other technical standards drawn up by European standardi…
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
…orised vehicles not authorised to circulate on the public highway; d) Article 9 of Decree no. 2012-280 of 28 February 2012 relating to the "car-sharing" label; 3° Environmental protection offences pun…
…r no. 2022-1086 of 29 July 2022 L. 1121-2 Law no. 2012-300 of 5 March 2012 L. 1121-3 Order no. 2016-800 of 16 June 2016 L. 1121-4 Order no. 2016-800 of 16 June 2016 L. 1121-5 Law n° 2012-300 of 5 Marc…
PROCEDURES FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2-1 FOR COMPANIES WITH BETWEEN 50 AND 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve c…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
…matter to the resolution college pursuant to the provisions of Article 38(8) of Regulation (EU) No 806/2014 of the European Parliament and of the Council of 15 July 2014, it may initiate sanction pro…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
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