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Showing 301–310 of 1607 articles for “Art. 150-0 F”
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
In the event of the employee's death, his heirs request the liquidation of his rights. The tax regime provided for in 4 of III of article 150-0 A of the General Tax Code ceases to apply to them from t…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
The opening of a share savings plan is the subject of a written contract between the subscriber and one of the bodies mentioned in article L. 221-30.This contract informs the subscriber that only one…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
The franchise agreement (number 150 in table 5) gives rise to the collection of a fee proportional to the total royalties, according to the following scale:Base rates Applicable rate 0 to €6,500 1.645…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
The institution with which an SME innovation account defined in Article L. 221-32-4 is opened shall keep, for each unit or share held in the securities account, as well as for the cash held in the cas…
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