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Showing 4771–4780 of 5219 articles for “Art. BOI-ENR-DMTOM-40-30 n° 50”
…y evaded.5. For processing operations, when the processor directly or indirectly achieves more than 50% of his turnover with the same principal, the latter is jointly and severally liable for payment…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
If an employee is dismissed for a reason that is not genuine and serious, the judge may propose that the employee be reinstated in the company, while retaining his or her acquired benefits. If either…
1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capit…
A financial holding company is a financial institution within the meaning of Article L. 511-21 whose subsidiaries are exclusively or mainly institutions or financial institutions, at least one of thes…
I. - Funds received either from payment service users or through another payment service provider for the execution of payment transactions shall be protected in accordance with one of the following t…
Sub-sections 2, 3 and 4 of this section do not apply to class 3 investment firms. Where a class 2 investment firm finds that it qualifies as a class 3 investment firm, subsections 2, 3 and 4 cease to…
The départements receive a flat-rate allocation, an equalisation allocation and a compensation allocation. All of these sums evolve in the same way as the overall operating allocation distributed.In 2…
The objectives and general rules of the regional development, sustainable development and territorial equality plan:1° Comply with the general development and town planning rules of a mandatory nature…
The sums paid annually by one or more companies for an employee or a person mentioned in article L. 3332-2 constitute the employer's contribution and may not exceed a ceiling set by regulation for pay…
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