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Showing 3731–3740 of 4131 articles for “Art. 1414 B”
1° For the determination of their taxable income, undertakings which hold units or shares in undertakings for collective investment in transferable securities or collective investment schemes covered…
…mercial premises, storage premises and parking areas is levied within the territorial limits of the Bouches-du-Rhône, Var and Alpes-Maritimes departments.II.-.The tax is payable by the owner, the usuf…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
Deeds and formalities relating to the land register décret n° 2009-1193 du 7 octobre 2009relatif au livre foncier et à son informatisation dans les départements du Bas-Rhin, du Haut-Rhin et de la Mose…
PART I: Basic equation expressing the equivalence of loans, on the one hand, and repayments and charges, on the other. The basic equation, which defines the annual percentage rate of charge (APR), exp…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
I. - Credit institutions and finance companies are subject to an additional capital requirement over and above the requirements laid down respectively in part three of Regulation (EU) No 575/2013 of t…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
The following constitutes a breach subject to a financial penalty: 1° The fact, for the manufacturer of a device mentioned in Article 1 of Regulation (EU) 2017/745 of the European Parliament and of th…
I.-The distribution of insurance or reinsurance is the activity which consists of providing recommendations on insurance or reinsurance contracts, presenting, proposing or assisting in the conclusion…
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