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Showing 181–190 of 60168 articles for “Art. 238-0 A”
A securitisation undertaking covered by this sub-paragraph may only sell or transfer, in one or more transactions, contracts transferring insurance risks and receivables held against insurance and rei…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
I.-For each commune, the rate of each of the exemptions from property tax on built-up properties provided for in articles 1382 B, 1382 C, 1382 C bis, 1382 D, 1382 E, 1382 G, 1382 H, 1382 İ, 1383-0 B,…
Heading 0-Common parts 01. Quality of the authorising officer (1) (2) (1) As part of the control of the status of the authorising officer that accounting officers are required to carry out in respect…
The rights associated with supplementary occupational pension contracts offered by supplementary occupational pension funds or insurance companies are payable to the beneficiary from the earliest of t…
I. - The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has est…
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
For the application of article L. 3662-8, the financial potential calculated in accordance with article L. 3334-6for the metropolis of Lyon and the department of Rhône is increased or reduced by the l…
I.-The committee referred to in 8° of article L. 518-4 comprises a member of the Conseil d'Etat, appointed by its Vice-President, a member of the Cour des Comptes, appointed by its First President, a…
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