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Showing 751–760 of 44424 articles for “Art. 2°-b”
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
Credit institutions and finance companies shall put in place systems, strategies and procedures, which shall be subject to the regular internal control referred to in Article L. 511-55, enabling them…
The declaration provided for in article 170 and its appendices shall be submitted electronically by taxpayers whose main residence is equipped with internet access.Those taxpayers who indicate to the…
At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of cha…
Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…
The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
Ampoules or other small primary packaging on which it is impossible to include all the information provided for in Article R. 5121-146-2 may bear only the information provided for in a, c, d and h of…
For the "Contribution to the development of creativity" group, points are allocated as follows: 1° A total of 2 points are allocated to the "Heritage-based creation" sub-group when the video game is i…
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