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Showing 71–80 of 60167 articles for “Art. 200 quater A”
I. - The employee benefit corresponding to the value, at their acquisition date, of the shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10…
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. - The levy on fixed income investment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attac…
Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…
The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent refe…
1. Amounts still owed on a preferential basis by traders and legal entities governed by private law, even if they are not traders, in respect of income tax, tax on the profits of companies and other l…
When the rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, base…
Any person who fails to carry out the checks provided for in Article L. 8222-1 of the Labour Code or who has been convicted of having used, directly or through an intermediary, the services of a perso…
1. Levies and compensatory charges established in accordance with the provisions of regulations adopted by the Council of the European Economic Community shall be collected in the same way as customs…
In the case of temporary admission for inward processing, the orders and decisions provided for in Article 169 above may authorise: a) the offsetting of temporary admission accounts by products result…
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