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Showing 551–560 of 44424 articles for “Art. 2°-b”
The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…
Development projects and construction, reconstruction and extension projects for buildings, installations or developments of any kind subject to an authorisation system under the town planning code gi…
1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…
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I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…
I. - 1. For the purposes of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis ca…
I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
In the event of the death: a. - of the manager of a limited liability company or an unlisted partnership limited by shares, b. - of one of the partners in name of a partnership, c. - of one of the per…
I. - For the liquidation of transfer duties on death, the value of the ownership of movable property is determined, in the absence of proof to the contrary:1° By the price expressed in the deeds of sa…
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