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Showing 2521–2530 of 62126 articles for “Art. 5-a”
As regards the guarantee of the exchange rate risk relating to export transactions or to loans or credits granted to finance export transactions or export-related transactions, the loss or profit that…
1. The depreciation of capital goods, other than residential buildings, building sites and premises used for the exercise of the profession, acquired or manufactured as from 1st January 1960 by indust…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
Divers of at least sixteen years of age with PA-12 qualifications are, by decision of the dive master, authorised to dive independently in the 0 to 12 metre range.Divers of at least sixteen years of a…
Requests for information relating to the future status of files may be made by subscription. They entail the issue of an extract or a copy, either at regular intervals, the frequency of which may not…
The information recorded concerning the operating company is updated and kept for as long as it appears in the INSEE SIRENE file. When a request for authorisation has been investigated, the identity o…
The contracts mentioned in article A. 822-29 do not include a cover limit of less than €76,224.51 per year and per claim for the same insured party. An excess may be stipulated in the contract, which…
1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debt…
The minimum annual amount of profit-sharing is the credit balance of the profit-sharing account defined in I of article A. 132-11 for the operations mentioned in this same I. The minimum annual amount…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
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