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Showing 1771–1780 of 64078 articles for “Art. s. L 227-12 and L 225-43”
The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…
Profits realised by taxpayers who make deferred investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of inc…
The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…
Fee-paying bathing establishments are the physical activity and sports establishments mentioned in article L. 322-1 in which aquatic, bathing or swimming activities are practised or in which these act…
The permanent mountaineering section referred to in article A. 142-8 is composed of the following persons: 1° The director of the Ecole nationale de ski et d'alpinisme, president; 2° A representative…
The lifeguard and rescue organisation plan referred to in article D. 322-16 is drawn up by the operator of the bathing establishment with paid access. It forms part of the general safety organisation…
The declaration of claims shall include the amount in principal, interest, incidentals and costs of the claim on the day it is declared, the origin of the claim, the nature of any lien or security att…
The minimum annual amount of profit-sharing is the credit balance of the profit-sharing account defined in I of article A. 132-11 for the operations mentioned in this same I. The minimum annual amount…
The consolidated profit and loss account drawn up in accordance with a model established by a regulation of the Autorité des normes comptables (French accounting standards authority) shows at least th…
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