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Showing 121–130 of 4447 articles for “Art. 278-0 B”
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
…ied arrangements provided for in the article L. 133-5-6 du code de la sécurité sociale, through the body mentioned in article L. 133-5-10 of the same code or, for employers referred to in article L. 7…
The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-…
In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…
Each debt security represents a claim on the legal entity or securitisation fund which issues them. By way of derogation from article 1349 of the French Civil Code and article L. 228-74 of the French…
…of this paragraph, marketing means a direct or indirect offer or placement, at the initiative or on behalf of a French portfolio management company, a management company established in a Member State…
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…
Reversions of usufruct are subject to death duties.
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