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Showing 8081–8090 of 8507 articles for “Art. 1594 D”
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
I.-Where the contract expressly states that the option referred to in 2° of article L. 131-1 does not apply to the beneficiary, the notice sent by the contracting party to the beneficiary informing hi…
The products and services referred to in 2° of Article L. 561-9 are :1° Life insurance or capitalisation contracts where the annual premium does not exceed €1,000 or where the single premium does not…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
Undertakings covered by the Solvency II regime are :1° The undertakings referred to in Article L. 310-1 which are authorised to carry on their business, and those referred to in the first paragraph of…
I. - For delegated production companies, the amount of the direct allocation is equal to 25% of the amount invested. This rate is increased to 50% for works in the animation genre.II. - For other prod…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
I. - The national member shall be informed by the public prosecutor, the public prosecutor or the investigating judge of ongoing investigations or proceedings and of convictions relating to cases that…
I. - This section applies to1° to financial instruments traded on a trading venue or for which a request for admission to trading on a trading venue has been submitted ;2° Financial instruments other…
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