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Showing 1631–1640 of 2856 articles for “Art. 200 quater C”
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
Points are divided into five groups as follows: I.-Commercial broadcasting in France and abroad" group: The "Commercial broadcasting in France and abroad" group is allocated a maximum total of 50 poin…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
I.-The declarations referred to in 1° of I of article R. 123-1 include the information essential for the recipient bodies to exercise their prerogatives or for registration in the registers or busines…
The Board of Directors is made up of thirty-three members with voting rights. In addition to two deputies and two senators, it comprises: 1° Sixteen representatives of the State: a) Two representative…
The allowances mentioned in 2° of article R. 6152-514 are : 1° Allowances for taking part in on-call duty or for periods of work in excess of weekly service obligations: a) hardship allowances corresp…
The medicinal plants or parts of plants included in the pharmacopoeia which appear in the following list may, in the form specified in the list, be sold by persons other than pharmacists: FRENCH NAMES…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
I. - A taxpayer subject to the obligation to file an annual tax return under the conditions provided for in 1 of article 170 and who claims the benefit of deductions from overall income, tax reduction…
I.- For the application of the provisions of II of Article L. 561-5, an occasional customer is any person who approaches one of the persons mentioned in Article L. 561-2 for the sole purpose of prepar…
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