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Showing 131–140 of 1102 articles for “Art. 1594-0 G”
For the purposes of this paragraph, marketing means a direct or indirect offer or placement, at the initiative or on behalf of a French portfolio management company, a management company established i…
…e is not likely to be collected annually and the amount of this exceptional income exceeds the average net income on the basis of which this taxpayer has been subject to income tax for the last three…
…erived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination of taxable profits derived from the operation of…
1° For the determination of their taxable income, undertakings which hold units or shares in undertakings for collective investment in transferable securities or collective investment schemes covered…
…ties A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C, 210 F, the second and third paragraphs of II of l'article 220 quinquies and articles 223 A to 223 U, are applicable:1° With regard t…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
…name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the conditions mentioned in the second paragraph…
Reversions of usufruct are subject to death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
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