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Showing 811–820 of 60180 articles for “Art. 238 septies A”
The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be ca…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
The modification of an establishment existing on 6 July 1999, which is intended to affect all or part of the equipment provided for in articles A. 322-21, A. 322-23, A. 322-26, A. 322-28, A. 322-30, A…
Subject to the provisions of article A. 322-41, operators of establishments existing on 6 July 1999 must comply with the provisions of article A. 322-20, the second paragraph of article A. 322-24, the…
I. With the exception of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purp…
The diver shall provide proof to the diving master of the skills mentioned in Annexes III-14 a, III-17 a or III-18 a, in particular by presenting a certificate or diploma and, where appropriate, a log…
When a sports agent brings together parties interested in concluding a contract relating to the exercise of a sporting or training activity for remuneration, with the exception of that referred to in…
Articles A. 111-2 to A. 111-5 apply to group insurance contracts and memberships concluded or taken out no later than 20 December 2012 and to these contracts and memberships tacitly renewed after this…
As an exception to articles A. 37-2 to A. 37-5, the characteristics of the forms used for offences relating to stopping or parking vehicles which are punishable by articles R. 417-1 to R. 417-6 and R.…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
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