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Showing 1811–1820 of 60148 articles for “Art. 197 A”
Cylinders are identified according to the gases contained. The manufacturer or distributor of a breathing mixture other than air shall record the following information on the identification sheet for…
Permanent establishments or temporary facilities where shooting with hunting weapons is practised constitute establishments for physical or sporting activities within the meaning of article L. 322-2.
The organisation of activities takes into account the level of the horses, the level of the riders and any weather conditions.
The overall design of the equipment, premises, stables, riding arenas, training tracks and outdoor installations, meadows, paddocks, internal circulation routes and access to the outside of the establ…
Subscriptions for real estate investment trust units are exempt from any registration duty.
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary roll…
The disclosure of the full name of the beneficiary of an authorisation issued pursuant to Articles L. 286 B et L. 286 BA of the Book of Tax Procedures or of any element enabling his personal identific…
Monetary sentences against several persons for the same act of fraud are joint and several.
The guarantee fund shall adopt a governance framework providing for a division of tasks and responsibilities and the necessary delegations to ensure effective implementation of the investment strategy…
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