Article 167 bis
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
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Showing 2671–2680 of 2697 articles for “Art. L622-24”
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
CIVIL LIABILITY INSURANCE POLICYFOR PUBLIC SPORTS EVENTS (art. A. 331-24 and A. 331-25) General terms and conditions This contract is governed by the French Insurance Code and by the general and speci…
I.-Those liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are lia…
I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…
The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-241…
In the absence of an agreement provided for in article L. 2312-21, in undertakings with at least three hundred employees, the economic, social and environmental database provided for in article L. 231…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
The concentrations of the chemical agents present in the atmosphere of the workplaces listed in the following table must not exceed, in the workers' breathing zone, the occupational exposure limit val…
Modified numberingNew numberingReferences modifiedNew referencesTITLE V: PREVENTION OF RISKS OF EXPOSURE TO IONISING RADIATIONChapter I: Principles and implementing provisionsSection 1: Scope of appli…
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