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Showing 41–50 of 5938 articles for “Art. 12 nov. 2020”
…In the wording resulting from L. 517-1 with the exception of its last four paragraphs Ordinance no. 2020-1635 of 21 December 2020 L. 517-4-3 with the exception of its second paragraph and L. 517-11-1O…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
…erest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payment of interest, however made, or of its entry i…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
…ets publics et autres titres d'emprunts négociables entrant dans les prévisions des articles 118 to 123; 2° Deposits of sums of money at sight or with a fixed maturity, whoever the depositary and what…
…italisation bonds or contracts as well as investments of the same nature mentioned in 6° of article 120 is made up of the difference between, on the one hand, the gross sums repaid to the beneficiary…
A plea of inadmissibility is any ground which tends to have the opponent declared inadmissible in his claim, without examination of the merits, for lack of right to act, such as lack of standing, lack…
Where the situation giving rise to the plea of inadmissibility is capable of being regularised, the inadmissibility will be set aside if its cause has disappeared by the time the judge rules. The same…
…urpose and progress of the conciliation, under the conditions set out in Article 22-1 of Law no. 95-125 of 8 February 1995.
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