Article 209 quater
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
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Showing 2761–2770 of 4867 articles for “Art. CJEU – Bellone – 30 Apr. 1998 – C-215/97”
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classic…
The powers of the staff delegation to the social and economic committee are exercised for the benefit of employees, as well as :1° Employees within the meaning of article L. 4111-5, in matters of heal…
An insurance undertaking may only underwrite financial futures instruments: 1. On recognised markets within the meaning of the last paragraph of A of Article R. 332-2 ; 2. Over-the-counter, with : a)…
The following foodstuffs are exempt from lot identification:1° Agricultural products which, on leaving the farm, are:a) Either sold or delivered to storage, conditioning or packaging stations;b) Or se…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies, may be temporarily exempted under the conditions set out in Article 1464 C, from the property tax…
The State exercises administrative and financial control over : 1° The vocational training activities carried out by: a) Skills operators; b) Bodies authorised to collect the financial contribution re…
The caisse départementale ou pluridépartementale de mutualité sociale agricole validates the following information and documents: 1° For natural persons, those mentioned in article R. 123-243, in 1° t…
The decision appointing the compliance officer(s) or the members of the college that make up the compliance officer(s) shall specify the term of office, the procedures for referring matters to him/her…
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