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Showing 301–310 of 4946 articles for “Art. BOI-PAT-IFI-50-20 n° 50”
Practitioners placed on compulsory lay-off pursuant to the fifth paragraph of article L. 6152-5-2 may benefit from the insurance allowance provided for in article L. 5424-1 of the Labour Code under th…
A hospital career commitment agreement may be concluded, on the proposal of the head of the division or, failing that, the head of the department, the head of the functional unit or another internal s…
…and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowance. To qualify, artisans must be under the age of forty at the time of setting up, have m…
…square metres, the person liable for the development tax pays: 1° A first advance payment equal to 50% of the amount of the development tax; > 2° A second instalment equal to 35% of the amount of the…
…on the occasion of the contribution referred to in 1° or other concomitant contributions, more than 50% of the voting rights in the company or grouping whose rights or shares are contributed.The defer…
…ised facilities whose energy management system has been certified to the international standard ISO 50001 by an accredited body tonne 12 12 17 18 20 22 25 B.-Authorised plants with NOx emission values…
…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
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