Article Annexe 13-6
SANITARY FACILITIES IN SWIMMING POOLS REFERRED TO IN ARTICLE D. 1332-7 A. - Sanitary facilities reserved for bathers and the like1. ShowersIn indoor swimming pools, the number of showers is at least :…
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Showing 8071–8080 of 8502 articles for “Art. 990 D”
SANITARY FACILITIES IN SWIMMING POOLS REFERRED TO IN ARTICLE D. 1332-7 A. - Sanitary facilities reserved for bathers and the like1. ShowersIn indoor swimming pools, the number of showers is at least :…
When the work has been disclosed, the author may not prohibit:1° Private and free representations made exclusively within a family circle;2° Copies or reproductions made from a lawful source and stric…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
I.-Where the contract expressly states that the option referred to in 2° of article L. 131-1 does not apply to the beneficiary, the notice sent by the contracting party to the beneficiary informing hi…
The products and services referred to in 2° of Article L. 561-9 are :1° Life insurance or capitalisation contracts where the annual premium does not exceed €1,000 or where the single premium does not…
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