Arrêté du 10 mai 2010 relatif à la valeur unitaire des objets spécialement conçus pour la publicité dispensés de l'obligation de figurer sur le relevé détaillé des frais généraux
Jurisdiction | France |
Record Number | JORFTEXT000022242318 |
Date de publication | 21 mai 2010 |
Enactment Date | 10 mai 2010 |
Publication au Gazette officiel | JORF n°0116 du 21 mai 2010 |
Court | Ministère de l'économie, de l'industrie et de l'emploi |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2010/5/10/ECEL1009494A/jo/texte |
La ministre de l'économie, de l'industrie et de l'emploi et le ministre du budget, des comptes publics et de la réforme de l'Etat,
Vu le code général des impôts, notamment le 5 de son article 39, son article 54 quater et l'annexe IV à ce code,
Arrêtent :
L'annexe IV au code général des impôts est ainsi modifiée :
1° Au 4° de l'article 4 J, les mots : « 30 € par bénéficiaire » sont remplacés par les mots : « 60 €, toutes taxes comprises, par bénéficiaire » ;
2° Le d de l'article 4 K est abrogé.
Le montant mentionné au 1° de l'article 1er évolue de la même manière que les montants mentionnés aux articles 23 N et 28-00 A de l'annexe IV quand ceux-ci sont réévalués.
Les dispositions du présent arrêté...
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