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Showing 7571–7580 of 60168 articles for “Art. 238-0 A”
The sharing undertaking defined in article L. 23-11-1 is set out in an agreement between any holder of securities and the company concerned, which undertakes to transfer the amount resulting from the…
The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…
I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
I. - Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the…
I. - Articles L. 2331-5to L. 2331-8, the first paragraph of article L. 2331-9 and article L. 2331-10 are applicable to the communes of French Polynesia subject to the adaptations provided for in II to…
Each of the points awarded is weighted according to the following coefficients:I. - Weighting for duration:1° Each point on the scale is weighted by a multiplier of 1 for a work lasting less than 20 m…
Free transfer duties are set at the rates shown in the tables below, for the net share accruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHA…
I. - The personal data recorded relating to the candidate presented by the trade union or professional organisation is as follows: 1° His or her surname at birth and in use, forenames, sex ; 2° Date,…
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