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Showing 221–230 of 5011 articles for “Art. BOI-IR-RICI-290-20 n° 180 s.”
…t activity within the meaning of the second paragraph of article L. 169 of the Book of Tax Procedures.
…uater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of receipts and payments on a daily basis. Receivables and pay…
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 The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis.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…
…esignation must, on pain of nullity, give rise to a written deed registered under the same conditions. The designation of a third party pursuant to Article 2017 and information on the identity of the…
…ovide them with clues, evidence and information on the perpetrators and accomplices of these offences.Judicial police officers do not have the authority to decide on measures of police custody..
…as well as for capital gains generated by the sale of buildings in connection with these transactions. Parrogation aux dispositions du premier alinéa, les sociétés immobilières pour le commerce et l'i…
…and municipal bodies and all other legal entities engaged in profit-making operations or transactions.1 bis. However, associations governed by the law of 1st July 1901, associations governed by the lo…
…be made in full, the excess deficit is carried forward under the same conditions to subsequent years. The same applies to the fraction of the loss not allowed as a deduction in application of the fir…
The judge may always proceed by way of an enquiry to hear the author of an attestation.
…ourt and that its author is aware that a false attestation on his part exposes him to penal sanctions. The attestation must be written, dated and signed by its author. The author must attach to it, in…
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