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Showing 1511–1520 of 2374 articles for “Art. 281 H bis”
I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…
The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
The evidence of formal qualifications required in application of 1° of article L. 4111-1 is, for the practice of the profession of midwife :1° Either the French State diploma in midwifery, for student…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
I. - Sociétés de crédit foncier are specialised credit institutions whose exclusive purpose is to:1° To grant or acquire guaranteed loans, exposures to public entities and securities, deposits and exp…
1. Any person who contravenes or attempts to contravene the laws and regulations governing financial relations with foreign countries, either by failing to comply with reporting or repatriation obliga…
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, f…
The article R. 93 applies in New Caledonia, French Polynesia and the Wallis and Futuna Islands subject to the following adaptations:1° For its application in the Wallis and Futuna Islands, 1° of I is…
I. - The subscription form drawn up with a view to marketing units in the funds mentioned in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the General Tax Code and in 1 of III of article…
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