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Showing 4551–4560 of 4946 articles for “Art. BOI-PAT-IFI-50-20 n° 50”
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
Temporary insurance policies in the event of death, as well as immediate life annuities or annuities in payment, may not be reduced or surrendered. Survivor's capital and survivor's annuity insurance,…
I. - For the persons mentioned in 1° to 6° and 7° bis of Article L. 561-2, the obligations laid down in I and III of Article L. 561-5 and in Article L. 561-5-1 may be implemented by a third party in e…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in French Polynesia, subject to the provisions of II, in the wording indicated in the right-hand…
I.- Subject to the provisions of II, the provisions of the articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand co…
I. - Subject to the specific provisions of this chapter, the provisions of Book I relating to life insurance apply to the operations governed by this chapter, with the exception of Articles L. 131-1,…
I. - Passports issued in France are subject to stamp duty, the rate for which is set at €89.If the applicant provides two passport photographs, as provided for in Article 6-1 of decree no. 2005-1726 o…
Any contribution, sale or exchange of securities that has been approved under the conditions provided for in the fifth paragraph of article 42-3 of law no. 86-1067 of 30 September 1986 relating to fre…
A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in ac…
Subject to the adaptations provided for in this chapter, the following provisions shall apply in New Caledonia in the wording resulting from decree no. 2020-1734 of 16 December 2020, unless otherwise…
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