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Showing 801–810 of 9151 articles for “Art. BOI-RPPM-PVBMI-70-20 — call exercise”
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
…h the exception of the provisions set out in Article 223 A and Article 223 A bis. 4. The tax paid locally by the company or legal entity, established outside France, may be offset against the tax esta…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
As an exception to Book III of the Code of Relations between the Public and the Administration, when the personal interview has been transcribed and audio recorded, the applicant may only have access…
The liberty and detention judge shall inform the administrative court before which the foreign national has lodged an appeal against the removal decision, if any, of the meaning of his decision withou…
A councillor unable to attend a meeting may give a colleague of his choice written authority to vote on his behalf. The same municipal councillor may hold only one proxy. A proxy may be revoked at any…
Delegations granted by the mayor pursuant to articles L. 2122-18 and L. 2122-19 remain in force until they are repealed.
I. - The new communes mentioned in article L. 2113-1 benefit from the flat-rate allocation provided for in articles L. 2334-7 to L. 2334-12.II. - In the first year of the creation of the new commune,…
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