Article L114-13
…under the conditions defined in articles…
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Showing 281–290 of 57889 articles for “Art. Aut. conc. n° 12-DCC-13 du 1 Feb 2012”
…under the conditions defined in articles…
…erest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payment of interest, however made, or of its entry i…
The Etablissement Français du Sang is subject to the provisions of titles I and III of decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management, with the exception of 1° a…
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
1. Subject to 2, the income is determined by the gross value in euros of the products collected according to the exchange rate on the day of the payments, without any deduction other than that of the…
…for in the first sentence of the first paragraph and the last paragraph of 3° of Article 3 of Law 2016-1691 of 9 December 2016 on transparency, combating corruption and modernising economic life, the…
Articles L. 1522-1 and L. 1525-1 of the Code général des collectivités territoriales set out the rules governing majority shareholdings by local authorities and their groupings in the capital of semi-…
…agreement of the latter, any contract of collective interest relating to the purchase or sale of products or services. The contracts mentioned in the first paragraph may not be concluded without a pri…
The funds allocated to top-level sportsmen and women registered on a list mentioned in article L. 221-2 of this code, with a view to financing their professional training within the meaning of part si…
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