Article L612-40
I.-A.-The provisions of C apply if a credit institution or finance company is in one of the following situations: 1° It has breached a provision of Regulation (EU) No 575/2013 of the European Parliame…
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Showing 711–720 of 725 articles for “Art. UK IHT thresholds”
I.-A.-The provisions of C apply if a credit institution or finance company is in one of the following situations: 1° It has breached a provision of Regulation (EU) No 575/2013 of the European Parliame…
…the partner with whom he is bound by a civil solidarity pact or his notorious cohabitee reach the thresholds provided for in the first paragraph of 1, provided that this person or his spouse, the pa…
…all determine the procedures for assessing the employee headcount, turnover and balance sheet total thresholds mentioned in the same b. The securities mentioned in 1° and in a to c of 2° of this 2 rep…
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
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…
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
ESSENTIAL HEALTH AND SAFETY REQUIREMENTS I. - General requirements applicable to all PPE-SLPPE-SL provide adequate protection against the risks involved. 1.1. Design principle 1.1.1. Ergonomics PSL-PP…
…the first paragraph of the same 4.VII. - When the total amount per investment programme exceeds the thresholds mentioned in II quater and III of Article 217 undecies, the benefit of the tax credit is…
I. - A fixed fee is payable by persons subject to the supervision of the Autorité des marchés financiers, where provided for by law or regulation, in the following cases: 1° In the event of publicatio…
I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…
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