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Showing 1481–1490 of 5788 articles for “Art. 150-0 B bis”
I. - The following cinemas are not eligible for classification and aid:1° At least 32 cinema weeks of activity per year on average during the reference period;2° A minimum number of screenings per cin…
The professional activity to which the assets are assigned is subject to independent accounting, established under the conditions defined in the articles L. 123-12 à L. 123-23 et L. 123-25 to L. 123-2…
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
Any breach by financial investment advisers as defined in article L. 541-1 of the laws, regulations and professional obligations applicable to them is subject to sanctions imposed by the Enforcement C…
…partmental council of the order of masseur-physiotherapists is composed as follows: 1° Where the number of masseur-physiotherapists on the most recently published register is less than or equal to 150…
For jumps defined in 1° and 2° of articles A. 322-150 and A. 322-151, the landing zone is clear and at least one hundred metres in diameter. In addition, its surroundings allow safe landings outside t…
…ents that it assumes, the State collects 2% of the amount of the following taxes:a) Property tax on built-up properties;b) Property tax on non-built-up properties;c) Council tax on second homes and ot…
1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capit…
Transfers of leases (numbers 80 to 82 in Table 5) give rise to the collection of:1° In the case of a transfer of a construction lease, an emolument consisting of:a) A component equal to the emolument…
…sfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that business or holding and not yet…
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