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Showing 7781–7790 of 60176 articles for “Art. 182 A ter”
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
I.-The Autorité de contrôle prudentiel et de résolution is responsible for :A.-In the banking, payment services and investment services sector:1° Credit institutions ;2° The following personsa) Invest…
1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes:a) Shares, excluding those…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
I.-The Basic Solvency Capital Requirement is calculated as follows: 1° The "non-life underwriting risk" module reflects the risk arising from non-life insurance commitments, taking into account the pe…
1. When an individual domiciled in France holds directly or indirectly at least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
I-Subject to the provisions mentioned in II and III, the articles mentioned in the left-hand column of the table below shall apply in the Wallis and Futuna Islands in the wording indicated in the righ…
I. - 1. Companies taxed on the basis of their actual profits or exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies, carrying out an agricultural activity…
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
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