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Showing 2681–2690 of 2738 articles for “Art. 314-30”
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
I.-Pursuant to 8° ofArticle 6-2 of Organic Law No. 99-209 of 19 March 1999, subject to the provisions set out in II, III and IV, the following are automatically applicable in New Caledonia: 1° Article…
I.-Pursuant to Article 7(8) of Organic Law No. 2004-192 of 27 February 2004, subject to the adaptation provisions set out in II, III and IV, the following shall apply ipso jure in French Polynesia: 1°…
The standard of ethics "securing the interventions of the statutory auditor-implementation of the risks and safeguards approach", approved by the Minister of Justice, is set out below: Ethical standar…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
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…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
For the application of the regulatory provisions of Book I to Saint-Barthélemy :1° In Article R. 2111-9:a) 2° is deleted ;b) In 5°, the words: "other technical standards drawn up by European standardi…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
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