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Showing 1461–1470 of 2374 articles for “Art. 281 H bis”
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. - No person may, directly or indirectly, on his own behalf or on behalf of another person, if he has been convicted within the last ten years of a final offence referred to in II: 1° Direct, manage…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
I. - Article L. 5214-16, with the exception of VI and VII, and Articles L. 5214-16-1 to L. 5214-22 are applicable in French Polynesia subject to the adaptations provided for in II.II. - For the applic…
Customs officers may call upon any qualified person to carry out technical expert appraisals necessary for the performance of their duties and may submit to them objects, samples and documents useful…
Subject to the provisions of IIIa of Article L. 533-12, where the professional wishes to make available or provide the customer with information or documents on a durable medium other than paper, the…
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
Investment services providers other than portfolio management companies authorised to provide the services mentioned in 1, 2 or 3 of Article L. 321-1 may initiate or conclude transactions with eligibl…
Temporary work integration companies whose sole activity is to facilitate the professional integration of people eligible for a pathway to integration as defined in article L. 5132-3 and who devote al…
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