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Showing 631–640 of 44424 articles for “Art. 2°-b”
I.-The Plateforme des données de santé and the Caisse nationale de l'assurance maladie are jointly responsible for the national health data system. II.The Caisse nationale de l'assurance maladie is re…
I. Individuals who undertake to hold units in venture capital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on th…
A multi-year agreement on objectives and resources is signed between the State, the institution mentioned in article L. 5312-1, the association responsible for managing the fund for the professional i…
I.-Where they have applied the provisions of I of article 1464 I, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation of…
Foreign pecuniary penalties are recovered in accordance with the procedures determined by the decree no. 64-1333 of 22 December 1964 relating to the recovery of fines and pecuniary penalties by the ac…
Articles 108 to 110 of Decree No. 2012-1246 of 7 November 2012 on public budgetary and accounting management are applicable to foreign financial penalties.
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
The obligations set out in Article L. 516-1 do not apply to: 1° Insurance products covering the risks referred to in Article L. 111-6; 2° Contracts mentioned in b of article L. 861-4 of the Social Sec…
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