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Showing 3771–3780 of 62126 articles for “Art. 5-a”
Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of thei…
Companies must either issue policies under a continuous numbering system that may comprise several series, without omission or duplication, with successive riders being attached to the original policy…
For each trainee, the educational process referred to in article R. 212-10-19 is determined after the trainee has been placed in the appropriate position on entry to the course. Positioning, carried o…
The maximum amount of reimbursement of expenses incurred by candidates is set, in each constituency of the regional chamber of commerce and industry, by the regional prefect, using as a reference fram…
To carry out the electronic transmission of accounting documents provided for in the second paragraph of article R. 123-121-4, the individual limited liability entrepreneur shall use the IT service me…
When the course is taken as part of initial training, it lasts a minimum of 900 hours, including 600 hours at a training centre. The pathway on entry to the training course is defined by the training…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
I. - For each of the categories mentioned in the second paragraph of article L. 313-2, the legal interest rate applicable for a given half-year is calculated as follows:1° For claims by natural person…
For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…
For the purposes of this article, the duration of the liabilities of an insurance undertaking is a prudent estimate of the weighted average maturity of future payments relating to regulated commitment…
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