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Showing 7191–7200 of 8652 articles for “Art. BOI-RFPI-PVI-10-40-10”
Where sociétés de crédit foncier issue "obligations foncières" with an extendible maturity date, the maturity date may only be extended in one or more of the following cases:1° In the event of non-pay…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
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…
The following offences shall be tried in accordance with the conditions laid down in the third paragraph of Article 398, when they are punishable by a sentence of less than or equal to five years' imp…
I. - As from 2014, a solidarity fund for the departments is created. From 2015, this article applies to the Lyon metropolitan area.The resources of this fund are allocated to the départements as compe…
An undertaking for collective real estate investment may take out loans up to a limit of 40% of the value of the real estate assets mentioned in 1° to 3° and 5° of I of article L. 214-36.To determine…
Where warranted by an emergency situation, in particular that described in Article 18 of Regulation (EU) No 1093/2010, or an adverse development that is likely to threaten market liquidity or the stab…
Articles L. 2123-1 to L. 2123-3, L. 2123-5, L. 2123-7 to L. 2123-16, L. 2123-18-2 and L. 2123-18-4, as well as article L. 2123-24-1 are applicable to the members of the council of the communauté de co…
The maximum functional allowance voted by the Assembly of French Guyana for the actual performance of the duties of president of the Assembly of French Guyana is determined by applying the rate of 145…
The regions, the Corsican collectivity, the départements, the communes with a population of more than 10,000, the public establishments for inter-communal cooperation with a population of more than 50…
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