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Showing 3911–3920 of 4146 articles for “Art. 1649 B”
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
…Article L. 43 of the French Post and Electronic Communications Code, with the exception of stations belonging to the networks mentioned in 1° of Article L. 33 and Article L. 33-2 of the same code, as…
I. - An additional apprenticeship contribution is instituted.This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
In addition to the penalties provided for in articles 1791 to 1794, the offences referred to below are punishable by one year's imprisonment, increased to three years for the offences mentioned in 10°…
I. - A solidarity fund is established for the départements of the Ile-de-France region. The resources of the fund are set at 60 million euros.II. - For each department in the Ile-de-France region, a s…
Information on surrender or transfer values that cannot be established in euros or foreign currencies when the draft contract, insurance application or notice is submitted. I.-Principle : The informat…
…he proportion of fees which gave rise to retrocessions of commission to insurance intermediaries, sub-managers, the custodian or the insurance company during the last financial year; andvii) The total…
…er under the conditions set out in Chapter V of this Title. The duration of these contracts may not be less than four months, except in the case of persons who have been convicted of a criminal offenc…
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