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Showing 201–210 of 1924 articles for “Art. 50-0”
The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are reco…
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…
For the purposes 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 i…
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…
1° For the determination of their taxable income, undertakings which hold units or shares in undertakings for collective investment in transferable securities or collective investment schemes covered…
I. - The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C,…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the condition…
Reversions of usufruct are subject to death duties.
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