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Showing 3581–3590 of 4100 articles for “Art. 1395 B”
Direct or indirect advertising sent by electronic means to clients who are likely to be non-professional, in particular potential clients, relating to the provision of investment services concerning f…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
It is compulsory for the insurer to provide a price and cover information sheet before the contract is taken out. Before taking out the contract, the insurer must provide the policyholder with a copy…
Undertakings covered by the Solvency II regime are :1° The undertakings referred to in Article L. 310-1 which are authorised to carry on their business, and those referred to in the first paragraph of…
…le 220 sexies of the General Tax Code, cinematographic or audiovisual works are considered to contribute to the development of French and European cinematographic and audiovisual creation and to its d…
…t defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or finance company pai…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
I. - The national member shall be informed by the public prosecutor, the public prosecutor or the investigating judge of ongoing investigations or proceedings and of convictions relating to cases that…
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