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Showing 5021–5030 of 5219 articles for “Art. BOI-ENR-DMTOM-40-30 n° 50”
Transactions carried out by undertakings subject to State supervision by virtue of Article L. 310-1 or 1° of III of Article L. 310-1-1 and by the supplementary occupational pension funds referred to i…
For the assessment of the 60% quota set out in I of Article L. 214-30 : 1° The numerator is made up of the subscription or acquisition price of the securities or rights in the portfolio and the book v…
For the purposes of this sub-section, the following definitions apply: 1° Perforating waste from healthcare activities: any waste from healthcare activities with infectious risks meeting the requireme…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
…Article L. 613-48-2 has been made in respect of the subsidiary, whichever occurs first; 3° At least 50% of the amount is secured under a financial collateral arrangement as defined in Article L. 211-3…
…m the offences mentioned in 1° to 13° ; 15° Délits d'association de malfaiteurs prévus par Article 450-1 of the Criminal Code, when their purpose is the preparation of one of the offences mentioned in…
I.-Magistrates shall have access to all data, information and communications content recorded in the processing system, for the purposes of the proceedings brought before them. II.For the purposes of…
…culation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term cap…
…es paid and, on the other hand, the public grants received. This amount is subject to a ceiling of €50,000 per dwelling.4. In the case referred to in point 6 of I, the tax credit is based on the cost…
…by healthcare professionals;6° Actions by the local perinatal centres mentioned in article R. 6123-50, with a view to improving the quality and safety of care.III - In respect of the missions mention…
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