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Showing 131–140 of 52395 articles for “Art. s. 1”
…behalf of their client or principal, the tax certificate provided for in V bis of article 298 sexies. This certificate is issued if the applicant can provide proof, in accordance with the conditions…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
…ut the terms and conditions for applying the provisions of this article and the reporting obligations. (Cf. Instruction 1996-10-23 4H-4-96.)
…pties E apply to units in debt securitisation funds where their term on issue is more than five years.
…ubject to the following provisions relating to the risks of exposure to hazardous chemical agent s: 1° Scope an d definitions provided for in articles R. 4412-1 to R. 4412-4; 2° Risk assessment provid…
In addition to the information set out in Article L. 236-10, the report of the merger auditor(s) shall also indicate: 1° The method(s) used to determine the amount of the buyout offer contemplated und…
The initial contribution from the publisher(s) must:1° Be made in cash in the form of investment in producer's shares or in the form of a contract for the purchase of rights to make the work available…
…f persons who carry out an occult activity within the meaning of the second paragraph of article L. 169 of the Book of Tax Procedures.
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