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Showing 91–100 of 7488 articles for “Art. 1536 combined with Art. 1581 s.”
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
…by the acquiring company or by the company receiving the contributions is determined in accordance with the procedures set out in the first paragraph. For each financial year, the difference between…
…capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the holder of the security or right on the annivers…
…pties E apply to units in debt securitisation funds where their term on issue is more than five years.
…on the occasion of the disposal of industrial and commercial property leased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered int…
…interest or any other remuneration of the loan, or of the security representing one of these rights.The provisions of this II are applicable to a loan which is the subject of successive issues and a…
…after 1 January 1993, the difference between the sums or values receivable, whatever their nature, with the exception of linear interest paid each year at regular intervals and remaining receivable a…
…eased by the fraction of the purchase price of the rights which corresponds to each of these elements. A decree sets out the procedures for applying the provisions of this article and the reporting ob…
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…
…ded from the right to deduct in respect of vehicles or equipment used exclusively for driving lessons.
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