Article 168
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
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Showing 7221–7230 of 8652 articles for “Art. BOI-RFPI-PVI-10-40-10”
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
I.-The group solvency of the undertaking referred to in the first paragraph of Article R. 356-8 is calculated on the basis of consolidated data. The group solvency is equal to the difference between t…
The activities referred to in I of article L. 151-3 are as follows: I.-Activities likely to affect national defence interests, participating in the exercise of public authority or likely to affect pub…
Heading 7-Economic and financial assistance71. Loans and advances 711. First payment 1. Decision establishing the nature of the advance (loan), the conditions for granting it, the repayment terms, spe…
The following in particular shall be considered to be intellectual works within the meaning of this Code: 1° Books, brochures and other literary, artistic and scientific writings; 2° Lectures, speeche…
The following are prohibited: 1° The sale practised by the so-called "snowball" process or any other similar processes consisting in particular of offering goods to the public with the expectation tha…
I.-Articles L. 232-18-7, L. 232-18-9 to L. 232-20 and L. 232-20-2 are applicable in French Polynesia. II.For the application of I: 1° In article L. 232-18-7: a) The words: "tribunal judiciaire" are re…
When customs officers find that an offence referred to in article 414 of the present code or an offence of distance selling or purchasing of tobacco referred to in 10° ofarticle 1810 of the General Ta…
The cancellation of the validation decision mentioned in article L. 1233-57-2 or the homologation decision mentioned in article L. 1233-57-3 for a reason other than that mentioned in the last paragrap…
The agreement provided for in article L. 1141-2 defines in particular: 1° The age requirements for borrowers, and the purpose, amount and term of the loans ; 2° The terms and conditions for informing…
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