Article 154 bis
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
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Showing 9911–9920 of 10878 articles for “Art. BOI-TVA-CHAMP-10-10-30 n° 180”
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
CCI France is responsible for coordinating the entire network of chambers of commerce and industry.In this capacity:1° It draws up the national strategy for the network of chambers of commerce and ind…
The file referred to in article R. 512-4 includes :1° Where the applicant is a natural person, the applicant's identity, the address of the establishment where the professional activity is carried out…
The products and services referred to in 2° of Article L. 561-9 are :1° Life insurance or capitalisation contracts where the annual premium does not exceed €1,000 or where the single premium does not…
I.- For the purposes of this Title, an athlete is any person who participates in or prepares for: 1° Either in a sporting event organised by an approved federation or authorised by a delegated federat…
Compliance with the specifications by operators is monitored by conformity assessment bodies, which may be either inspection bodies or certification bodies, which benefit from accreditation issued by…
The Competition Authority may declare, in a reasoned decision, that the referral is inadmissible for lack of interest or standing on the part of the referrer, or if the facts are time-barred within th…
Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…
I. - Communes and their public establishments for inter-communal cooperation with their own tax status may, by a general deliberation taken under the conditions defined in article 1639 A bis, exempt e…
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