Article 39 duodecies
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
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Showing 2961–2970 of 3001 articles for “Art. CA Colmar – 22 Nov. 2023”
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
…ng from Decree No. 2018-1075 of 3 December 2018, unless otherwise specified in the table below.APPLICABLE PROVISIONSAS THEY STANDIn Book IR. 2100-1In Title IR. 2111-1 to R. 2111-2R. 2111-4 to R. 2112-…
For the application of the regulatory provisions of Book I in Saint-Pierre-et-Miquelon : 1° In Article R. 2111-9: a) 2° is deleted ; b) In 5°, the words: "other technical standards drawn up by Europea…
…ng from Decree No. 2018-1075 of 3 December 2018, unless otherwise specified in the table below.APPLICABLE PROVISIONSAS THEY STANDIn Book IR. 2100-1In Title IR. 2111-1 to R. 2111-2R. 2111-4 to R. 2112-…
Subject to the adaptations provided for in this Title, the following provisions shall apply in New Caledonia to public contracts concluded by the State or its public establishments, subject to the pow…
…ng from Decree No. 2018-1075 of 3 December 2018, unless otherwise specified in the table below.APPLICABLE PROVISIONSAS THEY STANDIn Book IR. 2100-1In Title IR. 2111-1 to R. 2111-2R. 2111-4 to R. 2112-…
…gulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 or, where applicable, for its authorised representative, having become aware of a serious incident occurring on Fre…
…e, inadequate or omitted accounting or financial information, due to error or fraud, of such significance that, alone or in combination with other information, it may influence the judgement of the us…
…evidence gathered in order to formulate its opinion. Definition 03. Audit procedures: all the work carried out during the audit in order to gather the elements needed to reach conclusions on which th…
…For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid for c…
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