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Showing 281–290 of 50814 articles for “Art. I · CE 12 October 2018 n° 401292 · TA Rennes 13 December 2001 · BOI-BIC-PVMV-20-40-20”
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
I. - A secured claim within the meaning of article L. 313-42 may only be mobilised in accordance with the provisions of this article up to the limit of the smallest of the following amounts: 1. The ou…
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…
Each person responsible for a bathing water draws up the bathing water profile provided for in article L. 1332-3. This profile includes in particular the following elements 1° A description of the phy…
I.-The subscription by the company of its own shares, either directly or by a person acting in his own name but on behalf of the company, is prohibited. The founders or, in the case of an increase in…
I.-"Identification of list A materials and products containing asbestos" means the task of : 1° Searching for the presence of list A materials and products that are accessible without destructive work…
When considering taking a resolution measure against a person mentioned in I of Article L. 311-1, the resolution board shall:1° Indicate the reasons for this decision, including the finding that the p…
The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions…
The national professional bodies listed in Article R. 444-17, with the exception of the Conseil national des barreaux, shall transmit by 30 June each year at the latest, either by secure electronic co…
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