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Showing 621–630 of 34820 articles for “Art. 3.b”
The Banque de France has set up a Banking Inclusion Observatory to collect information on access to banking services for individuals who are not acting for professional purposes, on the use that these…
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…
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
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…
Where the Autorité de contrôle prudentiel et de résolution or the Autorité des marchés financiers finds that an ISP with a branch in mainland France, Guadeloupe, French Guiana, Martinique, Reunion, Ma…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
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…
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