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Showing 3601–3610 of 52241 articles for “Art. 314-1”
With regard to their activities relating to electronic money, the persons mentioned in Article L. 561-9-1 are not subject to the due diligence requirements set out in Articles L. 561-5 and L. 561-5-1…
I.-The information body mentioned in article L. 451-1 is responsible for setting up a file of land motor vehicles insured in accordance with Chapter I of Title I of Book II and State vehicles not subj…
Persons belonging to the health reserve provided for in article L. 3132-1, carrying out an activity as part of a commitment to serve in the operational reserve provided for in article L. 4211-1 of 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…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…
Municipalities, public establishments for inter-municipal cooperation and mixed syndicates responsible for public drinking water distribution and sanitation services or public electricity and gas dist…
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