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Showing 8761–8770 of 10992 articles for “Art. BOI-IF-TFB-10-20-20 n° 100”
…of the public establishment resulting from the merger receive the fraction that is complementary to 100% of the fraction defined in a. In the event of a municipality being attached to a public inter-m…
I.-1. The place of supply of the services referred to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domic…
I.-In order to carry out one or more of the activities provided for in 1° to 10° below, the internal-use pharmacy must have an authorisation expressly mentioning this or these activities or issued tac…
…cial tax on insurance policies allocated in application of I of article 53 of the 2005 finance law (n° 2004-1484 du 30 décembre 2004). From 2006 onwards, this levy will change each year according to t…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
The following are exempt from applying for a residence permit: 1° Members of diplomatic and consular missions accredited in France, their spouses, their ascendants and their minor or unmarried childre…
Undertakings covered by the Solvency II regime are :1° The undertakings referred to in Article L. 310-1 which are authorised to carry on their business, and those referred to in the first paragraph of…
The technical provisions corresponding to life insurance, marriage and natality insurance and capitalisation operations are as follows:1° Mathematical provision: difference between the present values…
The agreement providing for the collective termination of employment by mutual agreement determines : 1° The terms and conditions for informing the Social and Economic Committee, if one exists ; 2° Th…
The Board of Directors defines the general policy of the agency through its deliberations, which relate in particular to the following matters: 1° The annual programme and report of activities; 2° The…
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