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Showing 1091–1100 of 1150 articles for “Art. 150 ter”
…Article L. 229-7 of the Environment Code are not applicable; 2° References to the territory of the European Economic Area are replaced by references to the territory of the French Re…
…ed in a to l of I of article 199 undecies B, with the exception of the activities mentioned in I quater of the same article 199 undecies B. For investments relating to cruise ships mentioned in I quat…
…ual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to 44 septdecies may benefit from a tax credit in respect of expenditure invoiced by resea…
…° bis Mixed holding companies for the sole provisions applicable to them under Article L. 517-10;4° ter Investment holding companies and EU parent investment holding companies;5° Money changers;6° The…
…retain them for a minimum period of two years in force on the day of the transfer, which has been entered into by the deceased or the donor, for himself and his successors free of charge, with other p…
…of the co-production contract(s) with proof of registration in the public film and audiovisual register; 2° A copy of the contracts of the director and other co-writers of the cinematographic work wit…
…resulting from L. 561-1 Order 2009-104 of 30 January 2009 L. 561-2 with the exception of its 1° quater, 6° bis, 9° bis only for gaming or betting operators authorised on the basis ofArticle 21 of Law…
…al to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to separate taxation at the rate of 15%.The net profit determined purs…
…nd by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and installations located in France.This royalty does not ap…
…R. 332-5 , as well as their forward financial instruments, of any assumption regarding changes in interest rates and the securities, real estate and foreign exchange markets. These assumptions make it…
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