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Showing 581–590 of 66941 articles for “Art. s. L 313-38 and R 313-22”
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
I. - A tax on the physical video and online distribution of audiovisual content is due in respect of operations:1° The sale and rental in France of videograms intended for the private use of the publi…
The holder of an endorseable cheque is deemed to be a rightful bearer if he proves his right by an uninterrupted series of endorsements, even if the last endorsement is blank. Crossed-out endorsements…
I. - Where the payment order is given by the payer, his payment service provider shall, subject to Article L. 133-5, the second and third paragraphs of Article L. 133-21 and Article L. 133-24, be liab…
The provisions of article L. 211-24 are applicable to loans of financial securities that meet the following conditions: 1. The loan relates to financial securities; 2. The loan relates to financial se…
Holders of amortised debt securities issued or managed by the State may not be claimed the amount of coupons due that have been detached prior to presentation for redemption. Only the interest corresp…
I. - The articles of association or fund rules of a feeder UCITS stipulate that at least 85% of its assets must be invested in shares or units of a single master UCITS or sub-fund thereof. A feeder UC…
Under certain conditions, the popular savings plan entitles the holder to tax benefits and, for plans opened after 22 September 1993, to a savings bonus. The operation of people's savings plans is sub…
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