Article A211-45
The management reports referred to in the second paragraph of article 223 of decree no. 2012-1246 of 7 November 2012 on public budget and accounting management shall be sent to the budget controller a…
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Showing 1401–1410 of 68833 articles for “Art. s. 200 A and 158”
The management reports referred to in the second paragraph of article 223 of decree no. 2012-1246 of 7 November 2012 on public budget and accounting management shall be sent to the budget controller a…
The preventive resolution plans referred to in article L. 311-8 shall include, quantifying them wherever necessary and possible, the following elements: 1° A description of the legal and organisationa…
For the application of Article L. 311-8, the resolution board of the Autorité de contrôle prudentiel et de résolution may ask the persons for whom it draws up or updates a preventive resolution plan t…
A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This…
Local authorities, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in mu…
Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation wit…
I. - The following transactions are carried out under suspension of payment of value added tax:1° The supply of goods intended to be placed under one of the following arrangements provided for by the…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
I. - New constructions allocated to the principal dwelling and financed to the extent of more than 50% by means of loans assisted by the State, as provided for in Articles L. 301-1 et seq. of the Cons…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
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