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Showing 681–690 of 743 articles for “Art. 1028 ter”
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
…alised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is applicable to income re…
…o-organisms and toxins mentioned in article L. 5139-1 of the said code; 8° Medicinal products for veterinary use mentioned in article L. 5142-7 of the same code; 8°a Plant protection products mentione…
1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes:a) Shares, excluding those…
…mployees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for in article L. 136-1 of the Social…
…nt of the tax;5° By way of derogation from 3 of II of Article 277 A of this code, the tax base is determined in accordance with 2 of this article;6° The obligations taken in application of III of Arti…
…s market within the meaning of l'article L. 421-1 of the Monetary and Financial Code or on a multilateral trading facility within the meaning of Article L. 424-1 of the same code;- for disposals, othe…
…Article L. 229-7 of the Environment Code are not applicable; 2° References to the territory of the European Economic Area are replaced by references to the territory of the French Re…
…article L. 229-7 du code de l'environnement are not applicable; 2° References to the territory of the European Economic Area are replaced by references to the territory of the French Re…
…Article L. 229-7 of the Environment Code are not applicable; 2° References to the territory of the European Economic Area are replaced by references to the territory of the French Re…
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