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Showing 11–20 of 52259 articles for “Art. 1 quater”
I. - In application of 8° of article 6-2 of Organic Law no. 99-209 of 19 March 1999, subject to the adaptations provided for in II, articles R. 562-1 to R. 562-9 are applicable by operation of law in…
I. - Electronic money issuers referred to in 1°, 1° ter and 1° quater of Article L. 561-2 may defer verification of the identity of their customer and, where applicable, of the customer's beneficial o…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
…ht-hand column of the same table: Applicable articles In the wording resulting from the decree R. 561-1 to R. 561-3-0 No 2018-284 of 18 April 2018 R. 561-4 and R. 561-5 No. 2020-118 of 12 February 202…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…
…introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a social purpose hotel residence def…
Notwithstanding Article L. 561-18, the persons mentioned in 1° to 7°c and in 12°, 12°a, 13°, 18° and 19° of Article L. 561-2 may, when acting for the same customer and in the same transaction or when…
1. Taxpayers domiciled in France for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to far…
The deputy judicial police officers mentioned in 1° bis, 1° ter, 1° quater and 2° of Article 21 are authorised to record the identity of offenders in order to draw up official reports concerning contr…
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