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Showing 441–450 of 690 articles for “Art. 1681 F”
…iness value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, demerger of a compa…
For the purposes of this Chapter : (a) personalised security data means personalised data provided to a payment service user by the payment service provider for authentication purposes ; b) A unique i…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
To be eligible for support for authorship, authors must provide proof of:1° Writing or directing a work that has been supported by the Centre national du cinéma et de l'image animée;2° Artistic experi…
The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are…
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
A medical file is created for each patient hospitalised in a public or private health establishment. This file contains at least the following elements, classified as follows : 1° Formalised informati…
The National Healthcare Conference is made up of ninety-seven members with voting rights. Its members are divided into five colleges as follows: 1° A college of representatives of the regions and regi…
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