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Showing 951–960 of 67537 articles for “Art. 38 quinquies 1-a”
A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
I. With the exception of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purp…
Practitioner certificates issued by the Fédération française d'études et de sports sous-marins (FFESSM), the Fédération sportive et gymnique du travail (FSGT), the Union nationale des centres sportifs…
1. In each établissement public de coopération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up…
The declaration provided for in article D. 322-13 shall be drawn up in triplicate. It shall include the surname, first name, date and place of birth and place of residence of the persons concerned, as…
The training course, which lasts a minimum of thirty-five hours, is structured around the following five themes: 1° Theme 1: regulatory framework for teaching, supervising and training in mountain spo…
The examination panel is chaired by the Minister for Sports or his/her representative, a category A civil servant belonging to a body reporting to the Ministry for Sports. In addition to the person in…
The general training common to the teaching, supervision and training professions in mountain sports is assessed by means of a three-hour written test, covering all the subjects covered during the tra…
General training common to the teaching, supervision and training professions in mountain sports is organised in accordance with the procedures defined by this code.
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