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Showing 81–90 of 21284 articles for “Art. BOFiP-BIC-CHAMP-40-10-§§ 115 et 165”
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
1. A Commission nationale des impôts directs et des taxes sur le chiffre d'affaires is hereby established.This commission shall be chaired by a member of the Conseil d'Etat appointed by the Vice-Presi…
…e procedures for applying the provisions of this section are defined in decisions of the Nuclear Safety Authority approved by the Minister responsible for radiation protection as regards :1° The regis…
…le 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of the commercial code who does not benefit from the schemes defined in articles 50-0,64 bis…
In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
The detailed rules for the application of this Title shall be laid down by decree in the Conseil d'Etat.
For freefall in wind tunnels, the age, weight and height limits of the participants are defined by the operator of the establishment according to the characteristics of the machine. However, the age o…
The provisions of the second paragraph of I of Article R. 322-161 are applicable to the insurance group companies referred to in Article L. 322-1-3 which are not mutual insurance group companies as de…
I. - A conciliation commission is set up in each département, comprising:1° A sitting magistrate, designated by order of the Minister of Justice, who acts as chairman;2° The departmental director of p…
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