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Showing 31–40 of 6584 articles for “Art. 12 sept. 2019”
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…the tax year, corresponds to the date scheduled for redemption.6. The levy provided for in article 125 A is levied on the date specified in 5 above. This deduction is made by the person with whom the…
…demption premium:1. For the negotiable loans referred to in Article 118 and in 6° and 7° of article 120, and the negotiable debt securities referred to in l'article 124 B issued on or after 1 January…
…l the legal entities with which it is not dealing at arm's length, within the meaning of Article 39(12), is taken into account. The parent company mentioned in Article 39(12) of the French Tax Code is…
…re not taken into account provided that there is no arm's length relationship within the meaning of 12 of article 39 between the company or grouping in question and the latter companies or funds. This…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…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 negotiable or non-neg…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
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