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Showing 311–320 of 14729 articles for “Art. Option mechanics reference”
…rect interest are covered by article 8 of the General Tax Code, are not liable, automatically or by option, to corporation tax or an equivalent tax, and may not hold, directly or indirectly, rights he…
…8%.By way of derogation from the first paragraph of this article, upon the express and irrevocable option of the taxpayer, the capital gains mentioned in the same first paragraph are retained in the…
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The following are considered to be liquid within the meaning of IV of Article L. 214-165-1: 1° Transferable securities which are admitted to trading on a trading platform of a State party to the Agree…
…or a limited liability agricultural holding of which this trader acts as sole shareholder. When the option is exercised, article 151 sexies applies to the assets used to carry on the business. The liq…
…t 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination of taxable profits de…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
…mention "entraînement sportif", who are exempt from the general test and the educational test. For options with multiple sports specialities, a choice from one or more specialities may be provided fo…
Where the results of the risk assessment reveal risks to the health or safety of workers due to mechanical vibration, the employer shall implement the measures provided for in Chapters II, III and VII…
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