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Showing 141–150 of 51763 articles for “Art. L 241-3”
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…
…to the supervision exercised by the competent authorities of the home State, the Autorité de contrôle prudentiel et de résolution is responsible for monitoring compliance by the persons referred to i…
Staff performing control functions are independent of the business units they supervise, have the necessary authority and are remunerated on the basis of the achievement of objectives related to their…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
Anyone who contravenes the provisions of articles L. 241-1 to L. 242-1 of this code will be punished by six months' imprisonment and a fine of 75,000 euros or one of these two penalties only. The prov…
A Conseil d'Etat decree sets out the terms and conditions for applying articles L. 131-3-1 and L. 131-3-2. In particular, it defines the conditions under which a civil servant who is the author of a w…
Supplementary occupational pension funds are not undertakings subject to the Solvency II regime as defined in Article L. 310-3-1, nor undertakings not subject to the Solvency II regime as defined in A…
Local hospitals with public status, or the healthcare establishment of the grouping to which they belong when they do not have legal personality and the establishment of which they constitute a site i…
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