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Showing 4091–4100 of 63909 articles for “Art. 156 I 1°”
I. - An inter-regional council and a disciplinary chamber of first instance of the Order of chiropodists of Ile-de-France-Antilles-Guyane-La Réunion-Mayotte are competent for chiropodists practising i…
The agreement or convention setting up the standing joint negotiation and interpretation committee defined in I of article L. 2232-9 includes the numerical or postal address of this committee, in orde…
I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…
Sont considérés comme revenus au sens du présent article :1° Dividends, interest, arrears and all other income from shares of any kind and founders' shares in financial, industrial, commercial, civil…
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
1. Subject to 2, the income is determined by the gross value in euros of the products collected according to the exchange rate on the day of the payments, without any deduction other than that of the…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
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