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Showing 9411–9420 of 9523 articles for “Art. BOI-RFPI-PVI-10-40-100 n° 40”
…es secondaires et autres locaux meublés non affectés à l'habitation principale, prévue à l'article 1407 ;4° La cotisation foncière des entreprises, prévues à l'article 1447 ;5° (Repealed);6° La redeva…
I. - 1. Without prejudice to Article L. 2212-2 of this Code and notwithstanding article L. 1311-2 and to the second paragraph of l'article L. 1331-1 du code de la santé publique, the President of the…
I.-The National Periodic Certification Board referred to in article L. 4022-5 comprises a collegiate body and professional commissions. II.-The chairman of the national board for periodic certificatio…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
I.-The provisions of Title II of Book V of Part One mentioned in the left-hand column of the table below, insofar as they apply to communes and their groupings, are applicable to semi-public companies…
I.-1° Company mutual funds which are not subject to the provisions of Book III of Part III of the Labour Code and more than one third of whose assets are made up of securities issued by a foreign comp…
1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes:a) Shares, excluding those…
I.-In the event of receivership or compulsory liquidation, the employer, administrator or liquidator, as the case may be, who envisages redundancies, implements a redundancy plan under the conditions…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
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