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Showing 13881–13890 of 14204 articles for “Art. 1°”
…ror must have been an employee of the said company or have performed one of the functions listed in 1° of 1 of III of Article 975 ;b) The proceeds of the transfer must be invested in a cash subscripti…
…nce with the following conditions:a) The transferor has exercised one of the functions mentioned in 1° of 1 of III of Article 975 within the company whose business is the basis of the earn-out clause,…
…ution.B.-The allowance referred to in A applies subject to compliance with the following conditions:1° The shares, units, rights or securities were acquired or subscribed prior to 1 January 2018;2° Th…
…ghts held and which, are subject to professional obligations equivalent to those provided for under 1° of VI of Article L. 621-7 of the Monetary and Financial Code for custody account-keepers other th…
…nce entails the same consequences as closing the account. In this case, Article 167 bis shall apply:1° To capital gains realised under the conditions of I of this Article. These capital gains are take…
…lancing payment, taxed in respect of the year of the contribution.The tax deferral is terminated on:1° The sale for valuable consideration, repurchase, redemption or cancellation of the securities rec…
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…rovisions of I do not apply to buildings, parts of buildings or rights relating to these properties:1° Which constitute the principal residence of the transferor on the day of the transfer;1° bis In r…
…hholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duration, long-term bonds and notes issued i…
…ons belonging to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of article 1417, is less than €25,000 for single, divorced or widowed taxpayers and less th…
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