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Showing 4951–4960 of 5122 articles for “Art. n° 15-19.598”
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…
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
I. - In order to re-establish sporting fairness, when a violation of the rules relating to the fight against doping is found in connection with an in-competition test in individual sports, the compete…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005…
I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…
I.-The group solvency of the undertaking referred to in the first paragraph of Article R. 356-8 is calculated on the basis of consolidated data. The group solvency is equal to the difference between t…
I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The be…
Insofar as they are necessary to pursue the purposes mentioned in Article R. 15-33-61-4, the following information and personal data may be recorded: 1° Concerning individuals: a) In criminal proceedi…
The professional practice standard relating to the assessment of accounting estimates, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACTICE STANDARD RELATING TO THE ASSESSMENT…
I. - No person may, directly or indirectly, administer or manage a company subject to State control by virtue of article L. 310-1 or article L. 310-1-1, a société de groupe d'assurance defined in arti…
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