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Showing 31–40 of 3976 articles for “Art. 20 sept. 2011”
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
I. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
…emption premium:1. For the negotiable loans referred to in Article 118 and in 6° and 7° of article 120, and the negotiable debt securities referred to in l'article 124 B issued on or after 1 January 1…
…ing of III of Article L. 430-1 of the Commercial Code, of the company referred to in Article L. 313-20 of the Construction and Housing Code; 3° Legal entities, including legal entities exempt from cor…
…f the business.III. - The provisions of this article apply to capital gains realised from 1 January 2006.
…unds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equ…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other negotiable or non-nego…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
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