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Showing 261–270 of 61689 articles for “Art. s. L 313-3 to L 313-5”
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
An inter-regional council and a disciplinary chamber of first instance of the Antilles-Guyane order of nurses is responsible for nurses in French Guyana, Martinique, Guadeloupe, Saint-Martin and Saint…
I. - A fixed fee is payable by persons subject to the supervision of the Autorité des marchés financiers, where provided for by law or regulation, in the following cases: 1° In the event of publicatio…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
I. - Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign State…
The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of
When the priority dividends due in respect of three financial years have not been paid in full, the holders of the corresponding shares acquire, in proportion to the percentage of the capital represen…
The provisions of articles L. 131-4 to L. 131-5-1 are of public order
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