Article 238
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
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Showing 2281–2290 of 2557 articles for “Art. 200 C”
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…
I.-The Autorité de contrôle prudentiel et de résolution may order a person referred to in 1°, 4°, 9° and 10° of A of I of Article L. 612-2, a class 1 bis investment firm or, with the exception of firm…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
The Autorité de contrôle prudentiel et de résolution publishes the following information electronically: 1° The general guidelines, methods and criteria that it implements and applies for the purposes…
Statement of change of residence expenses Items that must appear on the document(s) presented to the accountant (presentation in code form is excluded): 1. Identification of the agent Specify: - surna…
I. - Persons subject to supervision by the Autorité de contrôle prudentiel et de résolution pursuant to Article L. 612-2 are subject to a contribution for supervision costs, which is paid to the Banqu…
The reproduction and representation mentioned in the first paragraph of 7° of Article L. 122-5 are ensured, for non-profit purposes and to the extent required by the disability, under the following co…
The beneficiaries of the rights opened up by this title may not prohibit:1° Private and free representations made exclusively within a family circle;2° Reproductions made from a lawful source, strictl…
I. - Insurance and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability ri…
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