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Showing 121–130 of 53704 articles for “Art. CA Paris 1-12-2021 n° 20/04742”
…the payment of interest, however made, or of its entry in the debit or credit of an account. In the case of capitalisation of interest on the sale price of a business, the taxable event is deferred to…
…les intérêts, arrérages, primes de remboursement et tous autres produits : 1° Des créances hypothécaires, privilégiées et chirographaires, à l'exclusion de celles représentées par des obligations, e…
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…
…es, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by the negotiation price.
…he issue rate of the loans under the conditions referred to in 3° of article 119.2. The income from capitalisation bonds or contracts as well as investments of the same nature mentioned in 6° of artic…
…oned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand column of the same table:Applicable articlesIn the wording resulting from th…
…a commercial area within the meaning of article L. 3132-25-1, the area for which a request for demarcation or modification has been made must meet the following criteria:1° Constitute a commercial com…
…own, information of the nature mentioned in the first paragraph of article L. 232-20 and to communicate such information to it.
The provisions of this sub-section apply when work is carried out inside premises containing only low voltage A (LVA) electrical lines or installations within the meaning of Article R. 4534-107.
When the work is carried out while the line or installation is live, the parts of the line or installation likely to cause dangerous contact must be kept out of reach: 1° Either by placing effective,…
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