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Showing 841–850 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…France with a view to combating tax fraud and evasion, the allowance provided for in I of article 125-0 A is applicable under the same conditions. The limits of this allowance apply globally to the pr…
…ference 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 than €50,000 for taxpayers subject to joint…
…24 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable consideration may not be determined on a flat…
…ent of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-6 of the Monetary and Financial Code or of a free loan mentioned in article L. 548-1 of the same…
…he withholding 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 is…
…ights relating to such property, are liable to income tax under the conditions set out in articles 150 V to 150 VH.These provisions apply, subject to those set out in 3° of I of Article 35, to capital…
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…sferable securities, corporate rights, securities or rights relating thereto as defined in article 150-0 A to a company subject to corporation tax or an equivalent tax is deferred if the conditions se…
…L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made up of the balance of the distributions referred to in 7 and 7 bis of the…
…ut custody account-keeping activities for financial instruments mentioned in 2° to 7° of Article L. 542-1 of the monetary and financial code;- credit institutions authorised to carry on in the Europea…
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