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Showing 5471–5480 of 25519 articles for “Art. IV bis”
When a collective investment management company distributes the units or shares of a collective investment scheme through the intermediary of a person referred to in 1° to 6° bis of Article L. 561-2 w…
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
…ficients are set by the competent State authority, following the opinion of a departmental consultative commission on property valuations, the composition of which includes representatives of local au…
I. - Title III of Book I of Part Five is applicable to Wallis and Futuna, as are Articles L. 5141-1 to L. 5141-3 , subject to the adaptations set out in II. Articles L. 5132-6 and L. 5132-7 shall appl…
The workshops of public or private establishments providing technical or vocational education, as well as those of the social and medico-social establishments and services mentioned in 2°, a of 5° and…
…in compliance with law no. 78-17 of 6 January 1978 relating to information technology, files and civil liberties. This system can also be used to send requests for refunds, accompanied by the requir…
…ancy firm, or after an opinion from the national registration commission provided for in Article 42 bis of Ordinance no. 45-2138 of 19 September 1945 establishing the Ordre des experts-comptables and…
1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Co…
…n and includes the cost of deregistration ;b) Also includes the cost of issuing the applicant with five extracts, in respect of main registration, secondary registration or supplementary entry, and fo…
…areas and the metropolis of Lyon may pay grants to the organisations mentioned in 4 of article 238 bis of the General Tax Code whose sole purpose is to participate in the creation or takeover of busi…
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