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Showing 721–730 of 806 articles for “Art. 235 ter ZC”
…In Article L. 2153-2, the words: "with which the European Union has not concluded, within a multilateral or bilateral framework, an agreement ensuring comparable and effective access for European Uni…
…In Article L. 2153-2, the words: "with which the European Union has not concluded, within a multilateral or bilateral framework, an agreement ensuring comparable and effective access for European Uni…
I. - The persons referred to in 13° of Article L. 561-2 are subject to the provisions of this chapter when, in the course of their professional activity:1° They participate in the name and on behalf o…
I. - The provisions of Section 3 of Chapter I of Title I of Book II of Part Five mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the r…
…assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The short-term capital gains regime applies:a. To capital gains from the disposal of items a…
…e of the positions mentioned in the second to fourth paragraphs of a of 2° of II of article 150-0 D ter of the General Tax Code within the company mentioned in 1° of this I for at least twenty-four mo…
…nd by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and installations located in France.This royalty does not ap…
…an IT service, known as the single electronic window for business formalities, accessible via the Internet, secure and free of charge, which enables the declarant, according to his choice: 1° Draw up…
…pealed);4° commodity futures transactions carried out on a regulated market excluding those which determine the termination of the commodity chain;5° (Repealed).2. (Agriculture and fisheries):1° (Repe…
…accounts.For the purposes of the first paragraph, the privileged nature of a tax regime shall be determined in accordance with the provisions of article 238 A by comparison with the tax regime applic…
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