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Showing 4001–4010 of 4196 articles for “Art. BOI-RSA-ES-20-40-20”
I.-Reception establishments and services shall draw up operating rules setting out the terms and conditions for the organisation and operation of the establishment or service, and in particular: 1° Th…
I. - Persons domiciled in France within the meaning of Article 4 B who are employed and sent by an employer to a State other than France and that of the place of establishment of that employer may ben…
For the application of this book in the Wallis and Futuna Islands: 1° Access to work for foreign nationals is exercised under the conditions laid down by the legislation and regulations applicable loc…
In this Code : 1° "Home Member State" means : a) in the case of non-life insurance, the Member State of the European Union in which the head office of the insurance undertaking covering the risk is si…
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. - Where it is responsible for the supervision of a group on a consolidated basis, the college of supervisors shall communicate the preventive group recovery plans referred to it pursuant to VII of…
I.-The Chairman of the Autorité des marchés financiers shall send a formal notice, by any means capable of establishing the date of receipt, to the following operators: 1° Operators and natural or leg…
I. - The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
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…
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