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Showing 5921–5930 of 42645 articles for “Art. L 134-6”
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
Taxpayers whose tax domicile is in France may open an SME innovation account with a credit institution, the Caisse des dépôts et consignations, the Banque de France or an investment firm. Each taxpaye…
The institution with which an SME innovation account defined in Article L. 221-32-4 is opened shall keep, for each unit or share held in the securities account, as well as for the cash held in the cas…
Nationals of a Member State of the European Community or of another State party to the Agreement on the European Economic Area wishing to establish themselves in France to carry out all or some of the…
Professionals who are nationals of a Member State of the European Community or of another State party to the Agreement on the European Economic Area may practise all or some of these professional acti…
Where the provisions of article L. 2223-49, the competent authority may require the applicant to complete, at his or her discretion, an adaptation course or take an aptitude test prior to recognition…
I. - Where the applicant does not meet the requirements referred to in article L. 2223-48, he must justify: 1° If the application for recognition relates to the activity of thanatopraxy: a) A diploma,…
The decision to recognise the applicant's professional qualifications is taken under conditions laid down by decree in the Conseil d'Etat, by the authority competent to issue the authorisation provide…
Litigation relating to the flat-rate tourist tax is presented and judged in the same way as for registration duties, land registration tax, stamp duties, indirect taxes and taxes assimilated to these…
In the event of failure to declare, absence of or late payment of the flat-rate tourist tax, the mayor shall send the accommodation providers, hoteliers, owners and intermediaries mentioned in Article…
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