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Showing 451–460 of 465 articles for “Art. 422-206”
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
The public prosecutor, as long as the public prosecution has not been initiated, may propose, directly or through an authorised person, a penal composition to a natural person who admits having commit…
I.-For the application of 3° of II of article L. 5122-3, the methods for calculating the indemnity and the allowance are determined according to the following rules: 1° For employees whose working hou…
I. - Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21…
I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
Appendix 13-8 Table 1 - Natural radioactivity in solid materials Natural radionuclides Exemption limit value in concentration (kBq/ kg) K-40 10 U-238 and its radioactive progeny (1) 1 Th-232 and its r…
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