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Showing 1951–1960 of 60140 articles for “Art. 256 A”
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…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
I - For commitments covered by article L. 134-1, during the period of application of article R. 342-3, information relating to the allocation of assets by the insurance undertaking due to insufficient…
The report published by the professional bodies provided for in article L. 132-9-4 includes the following information as at 31 December of the previous year: 1° Number of applications by potential ben…
Events and claims that give rise or are likely to give rise to at least one of the guarantees provided for in the contract, or outflows, are recorded as soon as they are known, under a continuous numb…
I. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or c…
1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…
I.-The Pass-nautique test mentioned in the last paragraph of Article A. 322-3-1 ensures that the participant is able to:-jump into the water ;float on their back for five seconds; - stand upright in t…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…
Companies whose investments in securities subject to the capitalisation reserve do not exceed 750,000 euros at the inventory date may not apply the provisions of articles A. 343-3 and A. 343-3-1 (para…
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