Article 199 ter B bis
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
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Showing 8601–8610 of 46293 articles for “Art. Bull. civ. I n° 118”
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
I.-1. Single-member simplified joint stock companies (sociétés par actions simplifiées), known as "sociétés unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corpo…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
I.- Central securities depositories, within the meaning of 1.1 of Article 2 of Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlem…
I. - In order to provide investment services, investment services providers other than portfolio management companies must obtain authorisation. This authorisation is issued by the Autorité de contrôl…
I.-The provisions of the first paragraph of article L. 532-18 and of the first paragraph of article L. 532-18-1 as well as the provisions of Section 2 of Chapter IV of Title I of Book II are applicabl…
I. - 1. When an AIFM established in a third country and whose reference Member State is France intends to manage units or shares of AIFs established in another Member State of the European Union, eith…
I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…
I. - The Banque de France, the Institut d'émission des départements d'outre-mer, the Institut d'émission d'outre-mer, the Autorité de contrôle prudentiel et de résolution and the Autorité des marchés…
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