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Showing 1161–1170 of 3310 articles for “Art. 39 C”
1. Any compensation paid on termination of an employment contract constitutes taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation refer…
I. - Withdrawal of authorisation as a payment institution shall be decided by the Autorité de contrôle prudentiel et de résolution at the request of the institution.It may also be decided ex officio b…
I. - The services or parts of services of the municipalities or public establishments of inter-municipal cooperation with their own tax status existing on 31 December 2014 which participate in the exe…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the provisions of II, in the wording indicated in th…
Production of the medical certificate referred to in article L. 231-2-3 for the disciplines listed in article D. 231-1-5 is subject to a medical examination carried out by any medical doctor with spec…
I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
The technical provisions corresponding to accepted reinsurance transactions are as follows: 1° Mathematical provision: difference between the present value of the commitments assumed by the reinsurer…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
I. - By way of derogation from Article 509-2, applications for the recognition or establishment of enforceability, on the territory of the Republic, of foreign notarial authentic instruments pursuant…
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