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Showing 7421–7430 of 9745 articles for “Art. 150-0 D ter”
A group of divers with PE-12 qualifications may dive from 0 to 12 metres under the responsibility of the person supervising the group. A group of divers undergoing technical training leading to the PE…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
Documents relating to an inter vivos gift (numbers 16 to 19 of table 5) give rise to the collection of an emolument proportional to the value in full ownership (including in the case of a usufruct res…
The test is marked from 0 to 20. The certificate of achievement mentioned in article
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
…table 5) give rise to the collection of:1° In the case of a licitation by mutual agreement:a) If indivision ceases, an emolument proportional to all the assets licenced, according to the following sc…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
PROCEDURES FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2-1 FOR COMPANIES WITH BETWEEN 50 AND 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve c…
I. - For the collection of transfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a r…
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
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