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Showing 381–389 of 389 articles for “Art. LD-AdIC §§ 97–137”
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
The list of services whose rates are governed by Title IV bis (regulatory part) of the French Commercial Code is as follows:Table 1 annexed to Article R. 444-3\n\t\t\t\tJUDICIAL AUCTIONEER\n\t\t\t\t\n…
Subject to the adaptations provided for in this chapter, the following provisions of this code shall apply in the Wallis and Futuna Islands:1° Books I to III, with the exception of the fourth paragrap…
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
Subject to the adaptations provided for by Article R. 811-3 below, the following shall apply in the Wallis and Futuna Islands: 1° Les dispositions du livre Ier à l'exception des articles R. 133-1, R.…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
Heading 2 - Staff costs (1) (2)(1) When accompanied by an administrative certificate by which the authorising officer attests to the signature of the contract, the dematerialised supporting documents…
Subject to the adaptations provided for in the following chapters, the following provisions of the Code shall apply in the Wallis and Futuna Islands:1° The provisions of Book I mentioned in the left-h…
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