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Showing 3561–3570 of 4479 articles for “Art. 1391 B ter”
…ame company at a price agreed at the time of the undertaking, taxation of the capital gain realised by the employees who have exercised the option, on the contribution of the shares or units to the co…
The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France:a. Receive income from a French source; in this ca…
…en they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525…
In this section and for the application of the provisions relating to AIFM established in a third country :1° The AIFM is the legal person whose regular business is the management of one or more AIF;2…
I. - The department referred to in Article L. 561-23 may also communicate as soon as possible, at their request or on its own initiative, to counterpart foreign financial intelligence units informatio…
I.-Each year, manufacturers, importers and distributors of tobacco products, as well as companies, professional organisations or associations representing them, submit a report to the Minister for Hea…
…ortho-prosthetist, chiropodist-orthotist, ocularist, epithesist or orthopaedic-orthotist is punishable by one year's imprisonment and a fine of €15,000. Natural persons are also liable to the followi…
…ance undertaking must issue, free of charge, a supporting document for each of the vehicles covered by the policy. If the policy cover applies to both a motor vehicle and its trailers or semi-trailers…
The appointment of the entity responsible for preparing and publishing the combined accounts is the subject of a written agreement between all the entities whose cohesion does not result from capital…
If the claim for compensation has been brought before a criminal court or if a settlement approved by the guarantee fund has been reached with the person responsible for the accident, the victim or hi…
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