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Showing 2301–2310 of 2556 articles for “Art. 1er juin 2023”
The following are exempt from property tax on built properties:1° Buildings owned by the State and local authorities, when they are assigned to a public service or of general utility and do not produc…
I. - 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
In each "Société de Crédit Foncier", a Specific Controller and an Alternate Specific Controller chosen from among the persons registered on the list of Statutory Auditors are appointed for a term of f…
I. - Exposures to the public entities referred to in Article L. 513-2 are assets, such as loans, or off-balance sheet commitments to or fully guaranteed by the entities listed below: 1. Central govern…
The Autorité de contrôle prudentiel et de résolution may withdraw the authorisation of an investment firm at the request of the firm. It may also be decided ex officio by the AMF in the following case…
I. - In order to facilitate the supervision of groups on a consolidated basis, the Autorité de contrôle prudentiel et de résolution shall establish colleges of supervisors comprising the competent aut…
The purpose of the Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) Policy Board is : 1° To ensure better coordination between government departments and supervisory authoritie…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
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