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Showing 1111–1120 of 4329 articles for “Art. 163 quinquies B”
…s placed under the partnership regime defined in articles 8 to 8 ter wholly or partially require to be subject to this regime or if they change their corporate purpose or actual activity or when the l…
In relation to the basis of dispersion defined in Article R. 332-3, the value on the balance sheet of an insurance undertaking referred to in Article L. 310-3-2 of the assets mentioned below admitted…
In the absence of an agreement, the sums are allocated to an open-ended investment company governed by articles L. 214-7 to L. 214-7-4 and L. 214-24-29 to L. 214-24-33 of the French Monetary and Finan…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
…ications that the intended marriage is null and void under articles 144, 146, 146-1, 147, 161, 162, 163, 180 or 191, the diplomatic or consular authority shall immediately refer the matter to the comp…
…n account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to outside this account, subject to comp…
The Autorité de contrôle prudentiel et de résolution shall be financially autonomous, within the limits of the proceeds of the contribution referred to in Article L. 612-20, the balance of which shall…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
I. - 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
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