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Showing 921–930 of 60180 articles for “Art. 238 septies A”
1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debt…
The minimum annual amount of profit-sharing is the credit balance of the profit-sharing account defined in I of article A. 132-11 for the operations mentioned in this same I. The minimum annual amount…
1. A fine of €750 shall be imposed:a. Failure to file the statements provided for in article 289 B within the time limits.The fine is increased to €1,500 if the statement is not filed within thirty da…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
I. - (Repealed).II. - The regime provided for in Article 816 is applicable, even where the transferring company is not liable for corporation tax, but only to the extent of contributions other than th…
The brevet d'Etat d'éducateur sportif du premier degré and the brevet d'Etat d'éducateur sportif du deuxième degré may be awarded to candidates who are or have been top-level sportsmen and sportswomen…
The central pricing office instituted by article L. 125-6, when presented with a proposal to cover the risks of natural catastrophes, may, in accordance with the provisions of the sixth paragraph of t…
The characteristics of the official statement of offence referred to in Article A. 37-1 are as follows: I.-On the front, on the left-hand side, the information provided for in I of
At the end of the special test referred to in article A. 212-152, the jury may decide to lighten the candidate's training by all or part of the training units.
The professional practice standard relating to events subsequent to the end of the financial year, approved by the Minister of Justice, is shown below: NEP-560 Events after the end of the financial ye…
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