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Showing 1321–1330 of 61421 articles for “Art. L 1224-1 · CPI Art. L 132-16”
I. - 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set…
I. - At least 60% of the assets of the forestry savings companies referred to in Article R. 214-161 shall consist of forestry assets comprising :1° Forests and woods ;2° Bare land to be afforested;3°…
A jury is appointed by the purchaser, with the exception of the following cases:1° For design-build contracts awarded by contracting authorities in the cases listed in 1° to 3° and 5° of Article R. 21…
1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the decla…
The annual amount of aid per full-time post is set by decree. This amount is adjusted annually on 1 July, in proportion to the increase in the minimum growth wage since 1 July of the previous year and…
The professional practice standard relating to the recognition of the risk of material misstatement of the financial statements resulting from non-compliance with legal and regulatory texts, approved…
I. - Articles R. 354-2-1, R. 354-3-2 and R. 354-3-3 do not apply to supplementary occupational pension funds.II. - For the application of article R. 354-3 to supplementary occupational pension funds,…
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…
Without prejudice to the exercise resulting from the legal subrogation of the guarantee fund in the rights which the creditor of the compensation has against the tortfeasor or the insurer, the guarant…
The company or organisation exploiting a medicinal product or a product referred to in Article R. 5121-150 may not communicate information relating to pharmacovigilance to the general public about thi…
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