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Showing 341–350 of 61134 articles for “Art. L 134-1 s.”
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
I.-For commitments covered by 1° of Article L. 134-1, I of Article A. 132-4-1 applies as follows:1° Where the technical rate used is not zero, the literary explanation referred to in 2° of I of articl…
For the application of Article A. 132-4-1 to people's pension savings plans with a diversification provision, the obligation to provide information on the transfer values mentioned in Article L. 132-5…
Each year, the insurance or capitalisation company will inform the policyholder of:-the amount of the surrender value or, for contracts linked to the cessation of professional activity, the transfer v…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
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…
I.-The transfer of individual rights in the course of accrual is automatic, subject to the provisions of this section. II-The contract includes a clause allowing the transfer of individual rights duri…
I. - For the operations of each company mentioned in 1° of Article L. 310-1 and of each supplementary occupational pension fund mentioned in Article L. 381-1, in respect of insurance, capitalisation o…
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