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Showing 1391–1400 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…number 171 in table 5) gives rise to the collection of an emolument proportional to the highest chapter in revenue or expenditure, with a minimum collection of €75.46 per account, according to the fol…
In accordance with the provisions of Article R. 663-15-1, the emolument due to the plan execution commissioner, in respect of the work he has carried out in connection with new cash contributions prov…
…nd financial provisions;2° For each distribution, the conditions for application of 5 of article 39 terdecies and of a sexies of the I of article 219.III. - A decree in the Conseil d'Etat sets out the…
…h a group of divers using trimix or heliox from 0 to 40 metres.To operate in a supervised group: mastery of skills PE-40 + PN-CTo operate as part of an autonomous group: mastery of PA-40 + PN-C skills…
…rs free of charge, the net value of the benefit in kind thus granted is not taken into account in determining taxable income and does not constitute distributed income within the meaning of articles 1…
…iary of income and profits subject to withholding or deductions at source mentioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid pursuant to th…
…ed on the dwellings mentioned in III of this article is not included as a deductible expense when determining the taxable profit of the legal entities mentioned in 1° to 5° of this I. II.-The amount o…
…ppropriate, by the judicial police officers and deputy judicial police officers mentioned in 1°, 1° bis and 1° ter of article 21, may inspect vehicles travelling or stopped on the public highway or in…
…ain, as a principal objective or as one of the principal objectives, a tax advantage which runs counter to the object or purpose of the applicable tax law, are not genuine having regard to all the rel…
…ings or of the death. In either case, the capital gain resulting from the disposal of the land is determined in accordance with the rules applicable at the time of such disposal.
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