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Showing 1511–1520 of 1706 articles for “Art. al. 1er”
The rate of tourist tax is set, for each type and category of accommodation, per person and per overnight stay.This rate is set by deliberation of the municipal council taken before 1st July of the ye…
I.-Local authorities or territorially competent public bodies may request that the bodies mentioned in articles L. 213-1 et L. 752-4 du code de la sécurité sociale or article L. 723-3 of the Rural and…
The following are deemed to be professional clients within the meaning of article L. 533-16, for all investment services and all financial instruments:1. a) The credit institutions referred to in arti…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
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…
Without prejudice to the specific provisions applicable to them, the prohibitions defined in Article L. 511-5 do not apply to the institutions and services listed in Article L. 518-1, nor to undertaki…
…the on-site inventory presents difficulties, the items and documents seized shall be placed under seal. The occupier of the premises or his representative shall be informed that he may attend the open…
…ar of the Court of Appeal (if mention is absent from the judgment), or judgment of the Court of Appeal.\n\t\t\t5. In Mayotte: \n\t\t\tIf you were born before January 1, 1987 and legally contracted a p…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
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