Article 209-0 A
…r a fonds professionnel de capital investissement which meets the conditions laid down in II or III bis of article 163 quinquies B, companies may refrain from recognising the difference mentioned in t…
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Showing 91–100 of 2527 articles for “Art. 796-0 bis”
…r a fonds professionnel de capital investissement which meets the conditions laid down in II or III bis of article 163 quinquies B, companies may refrain from recognising the difference mentioned in t…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
…bscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% for payments made until 31 Dece…
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…
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…
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…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
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