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Showing 5321–5330 of 11097 articles for “Art. BOI-PAT-IFI-30-10-50 n° 290”
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association…
Where the framework agreement executed by the issue of purchase orders provides for a minimum amount of more than 250,000 euros excluding tax or 50,000 euros excluding tax where the holder is a small…
Failure to comply with the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed durin…
…ferred to the regions as a result of the transfer of powers provided for in Article 21-1 of the loi n° 82-1153 du 30 décembre 1982 d'orientation des transports intérieurs' are compensated under the co…
The communes, public establishments for inter-communal cooperation with their own tax status and the Lyon metropolitan area may, by deliberation taken before 1 July of the year preceding that of taxat…
The distribution of the second share of the allocation mentioned in article L. 2511-39 is carried out in the following manner:1° 50% of the appropriations are distributed among the arrondissements or…
The joint ownership agreement (number 89 in table 5) gives rise to the collection of:1° Where the value of the basis of assessment defined in article A. 444-54 is less than or equal to €29,800, a fixe…
Failure by the sponsor to provide the investigators with the information required by law relating to the trial and the investigational medicinal products is punishable by two years' imprisonment and a…
Each year, before 30 September, the Centre national du cinéma et de l'image animée submits to Parliament and the Government a report evaluating the tax credits mentioned in articles…
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