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Showing 8501–8510 of 11299 articles for “Art. BOI-IR-PAS-10-20 n° 70”
I. - In order to ensure shareholder equality and market transparency, the General Regulation of the Autorité des Marchés Financiers (AMF) sets the rules for public offers of financial instruments issu…
…135-6 of the Social Security Code, the occupational pension institutions mentioned in article L. 370-1 of the Insurance Code for their operations mentioned in article L. 370-2 of the same code, as w…
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
I. - The articles of association or fund rules of a feeder UCITS stipulate that at least 85% of its assets must be invested in shares or units of a single master UCITS or sub-fund thereof. A feeder UC…
The French sub-account of the pan-European individual retirement savings product must be able to receive the deposits mentioned in 1° of Article L. 224-2. Payments are made in cash. The second paragra…
Subject to the provisions of Article L. 623-24-1, any wilful infringement of the rights of the holder of a plant variety certificate as defined in Article L. 623-4 constitutes an infringement for whic…
Where a European Company is formed by means of a merger and at least one participating company loses its own legal existence and is not directly represented by a member of the special negotiating body…
…f the minimum required solvency margin defined in Article R. 334-13, but may not be less than EUR 3,700,000 for undertakings constituted as sociétés anonymes and EUR 2,800,000 for undertakings constit…
The provisions of the articles mentioned in the left-hand column of the table below, in the wording indicated in the right-hand column of the same table, shall apply in the Wallis and Futuna Islands:A…
In addition to the labour inspectors mentioned in Article L. 8112-1, customs officers, competition, consumer affairs and fraud control officers, mining engineers and industrial and mining engineers ar…
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