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Showing 8981–8990 of 46513 articles for “Art. D 321-2”
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerate…
The National Sports Venue Safety Commission is chaired by the Minister for Sport or his representative. In addition to its chairman, it comprises:1° Seven representatives of the State, ex officio memb…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
1. Subject to the provisions of 2 below, articles incorporated into French ships outside the Customs territory are treated as if they were imported directly into the part of the Customs territory wher…
For the application of this code in Mayotte, the terms listed below are replaced as follows:1° (Repealed);2° "Court" or "court of appeal" by: "chambre d'appel de Mamoudzou";3° "Juge d'instance" by: "p…
Unless otherwise provided, articles L. 214-24-24 to L. 214-26-2 apply to private equity funds.
The independent third-party body issues a reasoned opinion which includes the following: 1° Proof of its accreditation; 2° the objectives and scope of the audit; 3° The steps taken by the auditor, men…
The following may provide investment services within the limits of the legislative provisions which, where applicable, govern them, without being subject to the authorisation procedure provided for in…
Notwithstanding the provisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the i…
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