Article 217 quinquies
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
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Showing 8021–8030 of 60412 articles for “Art. I-2°”
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
I. - The emoluments provided for in I of Article R. 663-29 are set proportionally:1° To the amount of the total price, inclusive of all taxes, of the assets sold, after deduction of the remuneration,…
The mayor prescribes that the sweeping of ovens, furnaces and chimneys in houses, factories, etc., The mayor orders, if necessary, the repair or, if necessary, the demolition of ovens, furnaces and ch…
Organs removed during surgery, carried out in the interests of the person operated on, may be used for therapeutic or scientific purposes, unless that person objects after being informed of the purpos…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
I. - A UCITS with a formula is a UCITS which meets the following two conditions:1° It is managed passively and its management objective is to reach, at the end of a given period, an amount determined…
The liquidator is allocated a fee determined by an order issued pursuant to article L. 444-3 for all obligations arising from the cessation of activity of one or more classified facilities within the…
The doping prevention medical units must, under the coordination of the Minister responsible for Sport: 1° Set up a system of specialised consultations open to athletes who use doping substances or me…
I. - Birth centres are facilities in which midwives provide : 1° Medical supervision of pregnancy and the aftermath of childbirth as defined in article L. 2122-1 ; 2° Preparation for birth and parenth…
1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivabl…
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