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Showing 461–470 of 1294 articles for “Art. 796-0 ter”
…following skills tothe dive directorPE-12Ability to dive in a supervised group from 0 to12 metresMastery of the use of personal equipment, in particular a diving suit with a stabilising jacketMastery…
…of the same kind covered by article 795-0 A and whose director is subject to the law of a State or territory that has entered into an administrative assistance agreement with France to combat tax eva…
Conditions for exploration diving with trimix or heliox in the natural environmentSPACESof evolutionSUPERVISED DIVINGSCUBA DIVINGMinimum skillsof supervised diversMaximum numberof the group(not includ…
A group of divers with PE-12 qualifications may dive from 0 to 12 metres under the responsibility of the person supervising the group. A group of divers undergoing technical training leading to the PE…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
Documents relating to an inter vivos gift (numbers 16 to 19 of table 5) give rise to the collection of an emolument proportional to the value in full ownership (including in the case of a usufruct res…
…0 A are sold for valuable consideration, having successively formed part of private assets, been entered in the assets of a company or considered as assets allocated to the exercise of the profession…
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The test is marked from 0 to 20. The certificate of achievement mentioned in article
…o the controlled declaration regime when they cannot benefit from the regime defined in Article 102 ter. Taxpayers covered by the regime defined in Article 102 ter when they are able to declare the ex…
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