Article L612-2
…° bis Mixed holding companies for the sole provisions applicable to them under Article L. 517-10;4° ter Investment holding companies and EU parent investment holding companies;5° Money changers;6° The…
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Showing 751–760 of 806 articles for “Art. 235 ter ZC”
…° bis Mixed holding companies for the sole provisions applicable to them under Article L. 517-10;4° ter Investment holding companies and EU parent investment holding companies;5° Money changers;6° The…
…s taken out before 1 January 1983 and, in the case of those taken out from the same date, where the term of the bond or contract is equal to or greater than six years for bonds or contracts taken out…
…Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, as part of a business carrying out an agricultural activity or an industrial, commercia…
…its, capital gains realised by natural persons or companies or groupings covered by Articles 8 to 8 ter, on the disposal for valuable consideration of built or unbuilt property or rights relating to s…
…retain them for a minimum period of two years in force on the day of the transfer, which has been entered into by the deceased or the donor, for himself and his successors free of charge, with other p…
I. - The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may…
…resulting from L. 561-1 Order 2009-104 of 30 January 2009 L. 561-2 with the exception of its 1° quater, 6° bis, 9° bis only for gaming or betting operators authorised on the basis ofArticle 21 of Law…
…al to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to separate taxation at the rate of 15%.The net profit determined purs…
…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…
…R. 332-5 , as well as their forward financial instruments, of any assumption regarding changes in interest rates and the securities, real estate and foreign exchange markets. These assumptions make it…
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