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Showing 1731–1740 of 2556 articles for “Art. 1er juin 2023”
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
The costs referred to in article L. 1614-1 are compensated by the transfer of State taxes, by the resources of the Fonds de compensation de la fiscalité transférée and, for the balance, by the allocat…
The following are authorised to issue negotiable debt securities: 1. Credit institutions, investment firms and the Caisse des Dépôts et Consignations, subject to compliance with the conditions laid do…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
I.-For the application of article L. 3115-1 in New Caledonia and French Polynesia :1° The following sentence is inserted after the first sentence of the third paragraph: "In New Caledonia and French P…
I. - In the départements of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion and unless otherwise decided by the communes or groupings with their own tax system, under the conditions set out…
Voluntary or volunteer activities enabling the acquisition of rights recorded in euros and registered on the personal training account are :1° Civic service as referred to inarticle L. 120-1 of the Fr…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in article 8, who carries out an agricultural activity within the meaning of article…
An order of the Minister for the Economy specifies the terms, deadlines and maximum amount of compensation.In accordance with the terms and conditions laid down in Article L. 313-50 and this Article,…
Notwithstanding the provisions of Law no. 68-678 of 26 July 1968 relating to the communication of economic, commercial, industrial, financial or technical documents and information to foreign natural…
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