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Showing 1161–1170 of 2317 articles for “Art. 787 C”
…000 for a natural person and up to €2 million for a legal entity shall be imposed for:a) Failing to comply with the payment deadlines provided for in I of Article L. 441-10, II of Article L. 441-11, A…
A collective management organisation governed by Title II of Book III may be approved under Article L. 122-10, if it meets the following conditions: 1° Demonstrate the diversity of its members on the…
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
1. Gives rise to the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council…
Independent of the penalties incurred, the bouilleur de cru who has removed or allowed to be removed from his premises spirits without a movement permit or with an inapplicable movement permit becomes…
Revenue from the investment section includes in particular: a) State subsidies and contributions from local authorities, their groupings and third parties to investment expenditure; b) Proceeds from l…
The resolution college shall exercise impairment and conversion powers in respect of a liability arising from a financial contract or derivative within the meaning of Article 2(5) of Regulation (EU) N…
I - The remuneration referred to in III of article L. 521-1 refers to any commission, fee, other type of payment or benefit of any kind, economic or otherwise, offered or provided in connection with i…
The option for a beneficiary to elect to receive securities, units or shares under the conditions set out in article R. 132-5-7 is exercised by notifying the insurer of the option, to which is attache…
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