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Showing 21–30 of 40 articles for “Art. 1.3°”
I. - When, for a given agreement, the ratio of the sum of the special technical provision, the special technical reversal provision and the net unrealised gains and losses on the assets allocated to t…
I. - A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service i…
The following are eligible for the dotation d'équipement des territoires ruraux:1° From 2017, the following are eligible for the dotation d'équipement des territoires ruraux:a) Public establishments f…
MANDATORY PROVISIONS OF THE STATUTES OF APPROVED SPORTS FEDERATIONS1. Provisions relating to the purpose and composition of the federation1.1. Purpose of the federationThe statutes include:1.1.1. The…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
The first fraction of the rural solidarity grant is allocated to communes whose population represents at least 15% of the population of the canton, to communes with headquarters of centralising office…
I. - 1. The tax authorities calculate the rate provided for in Article 204 E for each tax household. It is equal to the ratio between the amount of income tax for the tax household relating to the inc…
I.-1° A director or member of the supervisory board of a mutual insurance company, union of mutual insurance companies, mutual reinsurance company or mutual insurance group company may not simultaneou…
The coefficients applicable to works in the animation genre are determined as follows: I.-The works are divided into two groups: 1° First group: works with French hourly expenditure of €350,000 or mor…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
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