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Showing 7681–7690 of 60178 articles for “Art. 125-0 A”
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
I. - The Minister responsible for the economy shall determine, in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia and the Wallis and Futuna Islands, the conditions of application of the foll…
I.-1. Individuals domiciled in France for tax purposes within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a le…
I.-The criminal investigation police officer may, with regard to the persons mentioned in the first, second or third paragraphs of Article 706-54, take a biological sample or have it taken under his o…
The retail sales monopoly is entrusted to the administration, which exercises it, under conditions and according to procedures laid down by decree, through the intermediary of tobacconists designated…
I.-Subject to the application of the provisions of articles L. 352-1, R. 352-2 and R. 352-5, the following rules apply: a) Until 31 December 2017, the standard parameters to be used to calculate the c…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
I. - Innovation mutual funds are venture capital mutual funds at least 70% of whose assets consist of financial securities, limited liability company shares and current account advances, as defined in…
I. - The départements shall collect a share of the proceeds of the special tax on insurance agreements referred to in Articles 991 to 1004 of the General Tax Code, in accordance with the procedures de…
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