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Showing 5611–5620 of 11097 articles for “Art. BOI-PAT-IFI-30-10-50 n° 290”
When the framework agreement executed by the issue of purchase orders provides for a minimum amount of more than 250,000 euros excluding taxes, or 50,000 euros excluding taxes when the holder is a sma…
The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceed…
In accordance with the provisions of article R. 111-20 of the Code de l'Entrée et du Séjour des Etrangers et du Droit d'Asile (Code on the Entry and Residence of Foreigners and the Right of Asylum), t…
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…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
I.-Subject to the provisions of II and III, the articles listed in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand column of the sam…
As stated in Article 511-21 of the French Penal Code, reproduced below:"Failure to comply with the provisions of articles L. 2131-4 and L. 2131-4-1 relating to pre-implantation diagnosis is punishable…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
The notices mentioned in Article L. 4433-10-1 and Article L. 4433-10-9 are deemed to be favourable if they are not issued within three months of transmission of the draft outline plan.
Articles L. 1221-3 to L. 1221-7 , article L. 1222-9, the second to fourth and penultimate paragraphs of article L. 1221-10 and article L. 1221-10-2, solely insofar as it concerns the structures mentio…
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