Article 14
Subject to the provisions of Article 15, are included in the property income category, when they are not included in the profits of an industrial, commercial or craft business, a farm or a non-commerc…
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Showing 2321–2330 of 4204 articles for “Art. 199 undecies B”
Subject to the provisions of Article 15, are included in the property income category, when they are not included in the profits of an industrial, commercial or craft business, a farm or a non-commerc…
a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to…
…ualifications referred to in article R. 212-84 is attached to the Minister for Sport. It is chaired by the Director of Sport or his representative. Its members are appointed by order of the Minister f…
Illegal practice of the profession of genetic counsellor is punishable by one year's imprisonment and a fine of 15,000 euros. Natural persons are also liable to the following additional penalties: a)…
I. - For the purposes of this Book : a) The words "France" and "territory of the French Republic" mean mainland France and the territorial collectivities governed by Article 73 of the Constitution as…
The purchaser may award a public contract without prior advertising or competitive tendering for innovative works, supplies or services within the meaning of the second paragraph of Article L. 2172-3…
…xcluding taxes, is less than the European thresholds set out in a notice annexed to this Code; 2° A batch of an allotment contract for which the total amount is equal to or greater than the formalised…
I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…
…luded in the sale price of second-hand goods, works of art, collectors' items or antiques that have been taxed in accordance with the provisions of Article 297 A is not deductible by the purchaser;2°…
The duties of specialist assistant may be carried out in the courts and magistrates referred to in article 628-1 category A and B civil servants as well as persons holding, in subjects defined by decr…
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