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Showing 801–810 of 31707 articles for “Art. R 145-24”
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…
I. - The management company of a fonds commun de placement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles o…
1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…
The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septem…
When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
Where shares in nationalised companies are included in the assets of a company, the capital gain or loss resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation…
The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…
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