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Showing 2771–2780 of 60278 articles for “Art. A. 123-46”
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
…ion of article R. 342-3, within a period which may not exceed one month.III.Notwithstanding article A. 132-7, the insurance undertaking shall, at its request and at least once a year, inform the polic…
The report published by the professional bodies provided for in article L. 132-9-4 includes the following information as at 31 December of the previous year: 1° Number of applications by potential ben…
…At the end of the financial year, a readable list is drawn up for each category defined in article A. 344-2 below is drawn up for each category defined in Article A. 344-2 below. This list includes,…
…ted from the amount of income tax established under the conditions provided for in a of Article 197 A. For the application of this provision, the net taxable income used to calculate income tax is det…
1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…
I.-The Pass-nautique test mentioned in the last paragraph of Article A. 322-3-1 ensures that the participant is able to:-jump into the water ;float on their back for five seconds; - stand upright in t…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…
…reserve do not exceed 750,000 euros at the inventory date may not apply the provisions of articles A. 343-3 and A. 343-3-1 (paragraphs 2, 4 and 5). In such cases, these companies are required to tran…
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