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Showing 1001–1010 of 53521 articles for “Art. 1 · BOI-REC-SOLID-20-30”
A person belonging to the French cultural and linguistic entity may be naturalised without having to satisfy a qualifying period, if they are a national of a territory or State whose official language…
Thirty days after publication and notification of the decree, the mayor may have the materials of the monuments and funerary emblems remaining on the plot removed. He shall have the remains of the int…
…The chargeable event is the operation of first receipt or first sale.IV. - The fee is not collected:1. On the sale or direct transfer to the market by a fisherman, to the retailer or consumer, of a qu…
The Minister responsible for industrial property takes his decision in the light of the final opinion issued by the commission, after examining the observations of the interested parties.
…d'amortissement est au moins égale à dix ans.However, the following are excluded from the tax base:1° The sums paid by operators in respect of interconnection and access services covered by the agree…
…the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a company mentioned in…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
…considered as a component of immediately taxable profit under the conditions laid down by article 201.
Article R. 616-1 is applicable in French Polynesia, in the version resulting from Decree No. 2014-1315 of 3 November 2014, subject to the addition of the words: " the Institut d'émission d'outre-mer"…
Article R. 616-1 is applicable in New Caledonia, in the wording resulting from Decree No. 2014-1315 of 3 November 2014, subject to the addition of the words: ", the Institut d'émission d'outre-mer" af…
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