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Showing 3501–3510 of 4816 articles for “Art. 150-0 B quinquies”
…n into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the fir…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
…tion relating to research into an aspect of a sporting discipline, with particular reference to the biological sciences or the humanities (duration: one hour; coefficient 4). The subject of the disser…
In the case of permanent or temporary sports arenas to be built, the application for approval is submitted as follows:a) When the application for planning permission for the structure which is the sub…
…mpany. They must stipulate that the admission, withdrawal or exclusion of an undertaking affiliated by agreement must be the subject of a prior declaration to the Autorité de contrôle prudentiel et de…
…r annuities: present value of the company's commitments in respect of annuities and annuity-related benefits for which it is responsible; 2° Provision for unearned premiums: a provision to record, for…
…51-4 is calculated in accordance with the following principles: 1° The equalisation adjustment must be equal to the difference between the following amounts: a) The effective annual rate, calculated a…
I.-The Basic Solvency Capital Requirement is composed of individual risk modules which are aggregated. It comprises at least the following risk modules: a) Non-life underwriting risk; b) Life underwri…
Life assurance undertakings which: a) Carry on the occupational retirement provision business referred to inArticle 7 of Order no. 2006-344 of 23 March 2006; b) Or are authorised by the Autorité de co…
I.-The undertakings mentioned in Article L. 351-7 are prohibited from making a distribution relating to one of the items mentioned in i and ii of a of Article 69 of Commission Delegated Regulation (EU…
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