Article 120
…ts and to investments of the same nature subscribed with insurance undertakings established outside France, when the contract is unwound, and the gains from the sale of these same investments;6° bis I…
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Showing 2671–2680 of 23655 articles for “Art. Galec v. France – ECtHR – 17 Jan. 2012 – no. 51255/08”
…ts and to investments of the same nature subscribed with insurance undertakings established outside France, when the contract is unwound, and the gains from the sale of these same investments;6° bis I…
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. When an individual domiciled in France holds directly or indirectly at least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable…
…proceeds are attached to bonds or contracts taken out with insurance companies established outside France in a Member State of the European Union, or in another State party to the Agreement on the Eu…
…tional who holds the position of legal representative in an establishment or company established in France, as long as he or she is an employee or corporate officer in an establishment or company in t…
…of this 4 in the form of a reduction in the fee provided for in article 5 of the aforementioned Act no. 84-595 of 12 July 1984 and the transfer price of the building.II. - 1. The tax credit is based o…
The multiannual residence permit bearing the "talent passport" mention provided for in article L. 421-18 is withdrawn in the following situations: 1° The operation or commitment mentioned in article R…
A foreign national applying for the issue of a multi-annual residence permit bearing the wording "talent passport" provided for in article L. 421-18 may be considered as making a direct economic inves…
…ll the professions to which the declarant has access. a) A list of all the regulated professions in France, with details of the competent authorities for each of them and the assistance centres; > b)…
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