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Showing 6581–6590 of 49599 articles for “Art. 25-8 I”
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
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If they are required to hold a residence permit, members of the family of a foreign national enjoying temporary protection who have obtained the right to join him/her on the basis of the provisions of…
Foreign nationals benefiting from temporary protection may receive the allowance mentioned in article L. 553-1 for a fixed period if they meet age and means tests.
The entry and residence in France of foreign nationals belonging to a specific group of persons benefiting from temporary protection instituted pursuant to Council Directive 2001/55/EC of 20 July 2001…
The temporary protection scheme is open to foreign nationals in accordance with the procedures determined by the decision of the Council of the European Union referred to in Article 5 of Council Direc…
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