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Showing 2611–2620 of 2706 articles for “Art. 1er juin 2010”
Without prejudice to the respective powers of the institutions that its members represent, the Haut Conseil de stabilité financière supervises the financial system as a whole, with the aim of preservi…
The professional practice standard relating to the certification of the accounts of national social security bodies, approved by the Minister of Justice, is shown below: NEP-920. Certification of the…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
I.-The department may, at their request, contribute to the financing of projects managed by communes, their groupings, public establishments attached to them or companies in which they hold a share of…
Each year, the insurance or capitalisation company will inform the policyholder of:-the amount of the surrender value or, for contracts linked to the cessation of professional activity, the transfer v…
I.-Sums due under life insurance contracts and capitalisation bonds or contracts which are not the subject of a request for payment of benefits or capital are deposited with the Caisse des dépôts et c…
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
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