Article 80 duodecies
1. Any compensation paid on termination of an employment contract constitutes taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation refer…
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Showing 3711–3720 of 4006 articles for “Art. 1649 bis C”
1. Any compensation paid on termination of an employment contract constitutes taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation refer…
I. - Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of art…
I. - For the purposes of II of Article L. 533-12, the information provided to clients is as follows:1° Where they provide the investment service referred to in 5° of Article L. 321-1, investment servi…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
Fixed assets transferred to a third party that is not one of the local authorities or establishments benefiting from the Value Added Tax Compensation Fund do not give rise to an allocation from the fu…
…f a foreign investment has been made without prior authorisation, the Minister responsible for the economy shall take one or more of the following measures: 1° Injunction to the investor to file an au…
I.-Mutualist certificates are redeemable only in the event of the liquidation of the issuer and after all preferential, unsecured and subordinated creditors have been paid in full. Redemption is made…
Prior to the conclusion of the contract, the organiser or retailer must communicate the following information to the traveller: 1° The main characteristics of the travel services: a) The destination o…
I.-1. Single-member simplified joint stock companies (sociétés par actions simplifiées), known as "sociétés unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corpo…
I. - 1. When an AIFM established in a third country and whose reference Member State is France intends to manage units or shares of AIFs established in another Member State of the European Union, eith…
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