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Showing 3851–3860 of 65169 articles for “Art. L 232-23 · Art. A 123-61”
I. - For each of the categories mentioned in the second paragraph of article L. 313-2, the legal interest rate applicable for a given half-year is calculated as follows:1° For claims by natural person…
I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
The professional practice standard relating to the communication of internal control weaknesses, approved by the Minister of Justice, is shown below: COMMUNICATION OF INTERNAL CONTROL WEAKNESSES Intro…
The annual report provided for in Article L. 132-9-3-1 includes the following information (all technical provisions combined, expressed in the form of a theoretical mathematical provision for point-ba…
The information document provided for in IV of Article 3 of Order no. 2014-696 of 26 June 2014 contains the information set out in the attached model. Annex to article A. 132-4-4 of the French Insuran…
The federations that have been delegated responsibility for the sporting activities mentioned in articles A. 322-42 and A. 322-64 lay down the safety rules allowing the practice of persons who cannot…
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