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Showing 501–510 of 532 articles for “Art. 790 G”
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
PROCEDURES FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2-1 FOR COMPANIES WITH BETWEEN 50 AND 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve c…
…tal amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax household designated in 1 and 3…
…cial Code which is liable for corporation tax, income tax or an equivalent tax, and which has its registered office in a Member State of the European Union or in another State party to the Agreement o…
METHODS FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2 FOR COMPANIES WITH MORE THAN 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve consecutive…
Heading 2 - Staff costs (1) (2)(1) When accompanied by an administrative certificate by which the authorising officer attests to the signature of the contract, the dematerialised supporting documents…
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
ESSENTIAL HEALTH AND SAFETY REQUIREMENTS I. - General requirements applicable to all PPE-SLPPE-SL provide adequate protection against the risks involved. 1.1. Design principle 1.1.1. Ergonomics PSL-PP…
IV-1. Automatic financial aid for the production, development and production of short cinematographic works IV-1.1. Supporting documents to be attached to an application for an investment allowance fo…
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