French General Tax CodeIn force
B: Determination of taxable income
Article 72 B bis
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Showing 1051–1060 of 6436 articles for “Art. Option exercise gain/loss formulas”
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1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
I. - The solvency margin referred to in article L. 385-2 is made up, after deduction of losses, the portion of deferred acquisition costs exceeding 25% of the amount of the provision for unearned prem…
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the…
…d year following the year in which the activity concerned began or resumed or the year in which the option to pay value added tax was exercised. This request must be made no later than 31 January of t…
Once they are unfair within the meaning of article L. 121-1, commercial practices implemented by professionals with regard to consumers, in the form of promotional operations aimed at awarding a prize…
In VI of article L. 225-270, the words: "the provisions of Article 94 A of the General Tax Code" are replaced by the words: "the provisions of the locally applicable tax code relating to net capital g…
In VI of article L. 225-270, the words: "the provisions of Article 94 A of the General Tax Code" are replaced by the words: "the provisions of the Tax Code applicable in the local authority relating t…
In VI of article L. 225-270, the words: "the provisions of Article 94 A of the General Tax Code" are replaced by the words: "the provisions of the Tax Code applicable in the territory relating to net…
In VI of article L. 225-270, the words: "the provisions of Article 94 A of the General Tax Code" are replaced by the words: "the provisions of the Tax Code applicable in the territory relating to net…
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