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Showing 1531–1540 of 4057 articles for “Art. 16 Dec 1992”
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
…the following conditions: 1° In addition to the conditions set out in articles L. 214-28 and L. 214-160 of the Monetary and Financial Code, the securities taken into account directly in the 50% invest…
…ibution of free shares and the payment deadlines provided for by Article 3 of Law no. 94-1135 of 27 December 1994 relating to the conditions for the privatisation of the Société nationale d'exploitati…
…I of article 39 quinquies H as it stood prior to the article 30 of finance law no. 2018-1317 of 28 December 2018 for 2019;4. For companies whose securities are admitted to trading on a French or fore…
I. - The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing…
…in II and II bis are refundable. They are exempt under the same conditions as this income.III. - A decree in the Conseil d'Etat sets out the terms and conditions for the application of this article.
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
…86-912 of 6 August 1986 relating to the terms and conditions of application of the privatisations decided by laws no. 86-793 of 2 July 1986 and 93-923 of 19 July 1993, are exempt from income tax. Th…
…l gains on disposals of securities made by the company during financial years ending on or after 31 December 2001 are taxed under the conditions set out in 1 or 2 of Article 200 A when the shareholder…
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