Article R5215-2-1
The maximum allowances voted, pursuant to article
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Showing 7641–7650 of 69883 articles for “Art. I-1°-a ter”
The maximum allowances voted, pursuant to article
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
I.-The duties of statutory auditor are performed by natural persons or by companies included on a list drawn up by the Haut conseil du commissariat aux comptes, under the conditions set out in article…
I. - Royalties relating to substances other than crude oil are allocated to the department in whose territory the concession is located. If the concession extends over several départements, the royalt…
…property for life. They may also stipulate that the reserved enjoyment will benefit their spouse after their death. In the case of a legal entity, the reservation of enjoyment ends when it is dissolv…
…tent trial court in accordance with the procedures laid down in Articles 179 or 181 of this Code, after first declaring the person not criminally responsible for the acts committed as a result of thei…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
…h, at the close of a financial year, do not exceed the thresholds defining small and medium-sized enterprises provided for in Article 2 of the Annex to Commission Recommendation 2003/361/EC of 6 May 2…
The joint fund helps to finance the following activities, which constitute missions of general interest for the employees' trade union organisations and the professional employers' organisations conce…
…e retirement savings plan. In the absence of either of these plans, the sums are allocated to the inter-company collective retirement savings plan.
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