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Showing 841–850 of 876 articles for “Art. R123-152”
For the purposes of Article L. 152-3:1° The obligation to retain information relating to the transfer of sums to an account abroad or to a non-resident's account in France relates to the date and amou…
Credit institutions, electronic money institutions, payment institutions and the bodies and services referred to in article L. 518-1 must provide the tax and customs authorities, at their request, wit…
The brevet d'Etat d'éducateur sportif du premier degré and the brevet d'Etat d'éducateur sportif du deuxième degré may be awarded to candidates who are or have been top-level sportsmen and sportswomen…
I. - Failure to comply with the reporting obligations set out in Articles L. 152-1 to L. 152-1-2 and in Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on co…
I.-It is forbidden1° To transfer, whether temporarily or permanently, electrical equipment emitting ionising radiation, accelerators and radioactive sources, whether in return for payment or free of c…
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
All employees of a company included in the scope of profit-sharing agreements or employee savings plans benefit from their provisions. However, a condition of seniority in the company or in the group…
Pharmacovigilance includes: 1° The reporting of adverse reactions suspected to be due to a medicinal product or a product mentioned in article R. 5121-150, including cases of overdose, misuse, abuse a…
I.-Where there are indications that cash, within the meaning of Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls of cash entering or leaving the U…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
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