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Showing 191–200 of 52277 articles for “Art. 1 ter”
…e of the securities representing the business or customer base, if the following conditions are met:1° The business or company carries on an industrial, commercial, craft, agricultural or liberal acti…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
…y offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetary and Financial Code included in this fund. For each year, the fund management c…
…sibility in their own budgets for expenditure on the public services referred to in article L. 2224-1.However, the municipal council may decide on such assumption of responsibility when it is justifie…
1. The admission of goods to warehouses or customs clearance areas is subject to the submission by the operator of a summary declaration or document in lieu thereof. 2. This admission has the effect o…
…may request assistance from Member States of the European Union and is obliged to assist them in matters of recovery, notification of acts or decisions, including judicial decisions, the taking of pre…
…holds, directly and, where applicable, indirectly, alone or jointly with the persons referred to in 1° of Article 965, less than 5% of the company's capital and voting rights. The taxpayer may also ho…
…n Article 352 may only relate, without prejudice to the provisions of Article 352a, to the period after 1 January of the second year preceding that in which the decision was taken.
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
…ns may be admitted to the Customs Administration's operational reserve, under 2° of article 52 bis: 1° Be of French nationality ; 2° Be aged between eighteen and sixty-seven; 3° Must not have been con…
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