Article 199 ter
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
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Showing 2191–2200 of 45952 articles for “Art. Cass. 1ère civ. 31-3-2021 n° 19-25.903 F-D”
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
Any sum paid by the association mentioned in article L. 143-11-4 of the Labour Code in application of Articles L. 143-11-1 to L. 143-11-3 of the same code gives rise to a declaration to the tax author…
The participating and parent undertakings referred to respectively in the second and third paragraphs of Article L. 356-2 : 1° Set up a risk management system at group level. This system shall be appl…
If the apprentice obtains the diploma or qualification being prepared for, the apprenticeship contract may be terminated, at the apprentice's initiative, before the term initially set, provided the em…
The provisions of articles R. 6332-13, R. 6332-14 and R. 6332-34 to R. 6332-37 are applicable to the regional joint cross-industry committees.
The non-medical team in a cardiology intensive care unit comprises at least: 1° One nurse for every four open beds ; 2° During the day, one orderly for every four open beds and, at night, one orderly…
There is no need to apply the provisions of articles D. 147-17 to D. 147-17-2 when the sentenced person has filed an application for sentence adjustment pending before the sentence enforcement court.
If questioned in the course of disciplinary proceedings, the genetic counsellor is required, insofar as is compatible with respect for professional secrecy, to reveal facts of use to the investigation…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
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