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Showing 1861–1870 of 2317 articles for “Art. 787 C”
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…
I. - The Autorité de contrôle prudentiel et de résolution shall withdraw the registration at the request of the account information service provider or ex officio if it : a) Does not make use of the r…
Investment firms are legal entities, other than portfolio management companies and credit institutions, which are authorised to provide the investment services referred to in Article L. 321-1 on a reg…
I.-The articles of association of mutual insurance group companies must lay down the conditions for the admission, withdrawal or exclusion of undertakings affiliated to the mutual insurance group comp…
I.-The transitional deduction referred to in Article L. 351-5 corresponds to a fraction of the difference between the following two amounts:a) the technical provisions after deduction of receivables a…
I.-Subject to the application of the provisions of articles L. 352-1, R. 352-2 and R. 352-5, the following rules apply: a) Until 31 December 2017, the standard parameters to be used to calculate the c…
I.-The penalties provided for in Article L. 824-2, statutory auditors for any disciplinary misconduct they commit. Disciplinary misconduct includes: 1° Any breach of the legal conditions for practisin…
I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in Article 1639 A bis, partially or full…
I.-Real estate properties located in a dynamic urban area defined in II of Article 44 sexdecies are exempt from property tax on built-up properties. The exemption applies to buildings attached to an e…
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