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Showing 131–140 of 50814 articles for “Art. I · CE 12 October 2018 n° 401292 · TA Rennes 13 December 2001 · BOI-BIC-PVMV-20-40-20”
Each test is marked from 0 to 20. Each mark is affected by the coefficient provided for the corresponding test.Fitness is awarded by the jury on the basis of the average of the marks obtained by the c…
The insurance or capitalisation undertaking has no right to demand payment of premiums.If a premium or fraction of a premium has not been paid within ten days of the due date, the insurer shall send t…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
When a doctor, dental surgeon or midwife has been convicted by a criminal court, the disciplinary chamber may, if appropriate, impose one of the penalties provided for in article L. 4441-10 on him, un…
The procedures for applying this chapter are determined by decree in the Conseil d'Etat, and in particular :1° The scientific criteria justifying, where appropriate, exemption from bioavailability stu…
For the cases referred to in 3° of articles 695-18 and 695-21, the request for consent shall be sent by the public prosecutor to the judicial authority of the executing Member State. It must contain,…
When, during a six-month period, an intern interrupts his duties for more than two months under articles R. 6153-13 to R. 6153-18, R. 6153-26 or R. 6153-40 or is absent for more than two months under…
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