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Showing 8461–8470 of 8603 articles for “Art. BOFiP-ENR-AVS-10-40”
I.-Credit and payment institutions are required to use the following names:A.-List of the most representative services attached to a payment account :1° Subscription to remote banking services (intern…
I. - The communes shall collect, under the conditions determined by this chapter:1° Property tax on built-up properties, provided for in Articles 1380 and 1381 ;2° La taxe foncière sur les propriétés…
I. - 1. Without prejudice to Article L. 2212-2 of this Code and notwithstanding article L. 1311-2 and to the second paragraph of l'article L. 1331-1 du code de la santé publique, the President of the…
I.-The National Periodic Certification Board referred to in article L. 4022-5 comprises a collegiate body and professional commissions. II.-The chairman of the national board for periodic certificatio…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
I. - In companies which employ, at the close of two consecutive financial years, at least one thousand permanent employees in the company and its direct or indirect subsidiaries whose registered offic…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
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