Article R324-1-4
For the application of IV bis of article L. 324-1-1, premises for commercial use are premises included in buildings whose purpose is trade and service activities within the meaning of…
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Showing 541–550 of 850 articles for “Art. 151-0”
For the application of IV bis of article L. 324-1-1, premises for commercial use are premises included in buildings whose purpose is trade and service activities within the meaning of…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…
I. - The management company of a fonds commun de placement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles o…
Ability to use trimix or helioxSKILLS FOR DIVINGwith trimix or helioxTHE PRACTITIONER MUST PROVE THE FOLLOWING SKILLSto the dive directorPTH-40Ability to dive with a group of divers using trimix or he…
Subject to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
The technical examination to qualify for the performance of certain judicial police duties comprises the following three tests:1° Written test no. 1: composition based on general knowledge of criminal…
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