Article 1600 A
By way of derogation from II of Article 1600, the tax due by company directors benefiting from the scheme provided for in Article L. 613-7 of the Social Security Code is calculated by applying a rate…
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Showing 2821–2830 of 62126 articles for “Art. 5-a”
By way of derogation from II of Article 1600, the tax due by company directors benefiting from the scheme provided for in Article L. 613-7 of the Social Security Code is calculated by applying a rate…
The technical device referred to in Article D. 589-4 enables the handwritten signature of any person to be obtained, including any person taking part in the proceedings within the meaning of Article 1…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit…
When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des rapatriés d'outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 m…
As long as the data referred to in article L. 111-7 justify it, taking gender into account may result in differences in premiums and benefits proportionate to the risks under insurance operations clas…
Insurance contracts relating to the classes mentioned in 3 and 10 of article R. 321-1 of the Insurance Code and concerning land motor vehicles must include the clause on the reduction or increase in p…
The percentage of the contribution to the guarantee fund, provided for in I of article L. 421-10, is set at 1% of the total expenses for the last financial year of the "Guarantee fund operations resul…
The descriptive statement of business assets provided for in II of article D. 526-30 and intended for publication in the Bulletin officiel des annonces civiles et commerciales contains the following i…
The fee provided for in Article R. 663-10 in respect of the constitution of classes of affected parties and the preparation of voting operations (number 3 of Table 4-1) is set, depending on the amount…
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