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Showing 5281–5290 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The decisions of the administrative authority imposing the fines provided for in articles L. 821-6 and L. 821-10 shall state the reasons on which they are based and shall be subject to full appeal.
The Conventions and Agreements Sub-Committee, meeting in a specific formation pursuant to 1° of Article R. 2272-10, is composed as follows: 1° The Minister for Agriculture or his representative, Chair…
The usufructuary still benefits, always in accordance with the times and usage of the former owners, from the parts of the high forest woods that have been set aside for regulated felling, whether the…
…allery walls, a safety recess of sufficient size to simultaneously shelter two workers and at least 60 centimetres deep shall be provided as work progresses and at intervals of not more than 10 metres…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
I. - The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C,…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
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…
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