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Showing 291–300 of 66331 articles for “Art. 1844-5 and C. com. Art. L. 223-4”
…efined as any widely held undertaking or investment fund with a diversified portfolio of securities and subject to the rules for the protection of unitholders in the country in which it is established…
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…
The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…
…of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial profits and property income as well as…
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
…flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and irrevocable option of the taxpayer, the capital gains mentioned in the same first paragraph are…
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