Article 787 B
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
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Showing 9571–9580 of 9594 articles for “Art. CAA Bordeaux 17-12-2021 n° 19BX03783”
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
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…
The rules relating to the overall effective rate are set out in Articles R. 314-1 to R. 314-14 of the French Consumer Code, which are reproduced below:"Art. R. 314-1. - The calculation of the overall…
I.-For the application of 3° of II of article L. 5122-3, the methods for calculating the indemnity and the allowance are determined according to the following rules: 1° For employees whose working hou…
For the purposes of the supplementary supervision provided for in Chapter III of Title III of Book VI, the following definitions shall apply 1° Regulated entity : a) A credit institution referred to i…
…paid to the territorial charge compensation fund in application of H of XV of the'article 59 of law n° 2015-991 of 7 August 2015 on the new territorial organisation of the Republic, as recorded on 1st…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
SCALE FOR ASSESSING THE DEGREE OF DISABILITY OF VICTIMS OF MEDICAL ACCIDENTS, IATROGENIC CONDITIONS OR NOSOCOMIAL INFECTIONS REFERRED TO IN ARTICLE D. 1142-2 I. - NEUROLOGYNeurological deficits should…
I. - Persons subject to supervision by the Autorité de contrôle prudentiel et de résolution pursuant to Article L. 612-2 are subject to a contribution for supervision costs, which is paid to the Banqu…
I.-A.-The provisions of C apply if a credit institution or finance company is in one of the following situations: 1° It has breached a provision of Regulation (EU) No 575/2013 of the European Parliame…
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