Article L5219-5
I. - The territorial public establishment, in place and stead of its member municipalities, shall automatically exercise competences in the areas of:1° Urban policy:a) Drawing up a diagnosis of the te…
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Showing 8511–8520 of 8539 articles for “Art. BOI-IR-RICI-290-10 n° 210–330”
I. - The territorial public establishment, in place and stead of its member municipalities, shall automatically exercise competences in the areas of:1° Urban policy:a) Drawing up a diagnosis of the te…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
I.-A.-The provisions of C apply if a credit institution or finance company is in one of the following situations: 1° It has breached a provision of Regulation (EU) No 575/2013 of the European Parliame…
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
I.-The application shall be accompanied by a file containing the information listed below and, in an appendix, the impact analysis defined in III of Article L. 752-6.1° Information relating to the pro…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
DEFINING THE MODELS OF CONTINUING VOCATIONAL TRAINING AGREEMENT PROVIDED FOR IN ARTICLES D. 6122-4 AND D. 6122-5 Vocational training agreement providing for State financial assistance for the running…
European standardised pre-contractual information for home loansEUROPEAN STANDARDISED INFORMATION SHEET (ESIS)PART AThe text of the model below is reproduced as it appears in the ESIS. The information…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
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