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Showing 5831–5840 of 56700 articles for “Art. L 312-2”
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
For the application of Article L. 561-15-1, cash deposits made into a deposit or payment account opened in the name of a customer, other than a person mentioned in 1° to 7° of Article L. 561-2, and ca…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
For the implementation of II of Article R. 6123-140, the holder of the authorisation for home hospital care activity concludes an agreement with each of the social and medico-social establishments wit…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
I.-The national health strategy is implemented by operational plans and programmes of national scope, defined or revised by order of the Minister for Health and, where appropriate, the other minister(…
No one may be adopted by more than one person except by two spouses, two partners in a civil solidarity pact or two cohabitees. However, a new simple or full adoption may be granted after the death of…
Within one month of the explicit or implicit rejection of the request provided for in the previous article, the judicial police officer may lodge an appeal with a commission composed of three judges o…
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