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Showing 421–430 of 57281 articles for “Art. n° 20-14089 and 20-14090”
The dwelling's living and utility rooms have sufficient and continuous ceiling height for the required surface area to enable them to be occupied without risk. A ceiling height of 2.20 metres or more…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
…bject or purpose of the applicable tax law, are not genuine having regard to all the relevant facts and circumstances. A scheme may comprise several stages or parts. For the purposes of this Article,…
…efined as any widely held undertaking or investment fund with a diversified portfolio of securities and subject to the rules for the protection of unitholders in the country in which it is established…
…ents, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both States, thei…
…e commission rules, in a restricted formation, on the requests mentioned in 3° of article L. 6213-2 and in article L. 6213-2-1 or, in a plenary formation, on the requests mentioned in 1° of article L.…
In the companies mentioned in article D. 3141-12, whose main activity is in the building trade, the holiday service for declared employees is provided by the fund approved for the territorial district…
…ery or personal protective equipment satisfies the relevant technical rules of the applicable annex and draws up, under his responsibility, a declaration of conformity to that effect.
…operate a business there, are exempt from this tax on profits made up to the end of the one hundred and twentieth month following their creation;Corporate entities created as part of a concentration o…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
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