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Showing 2891–2900 of 3081 articles for “Art. 26 sept. 2001”
…cle 122 may opt, in respect of only the fraction of income or gains attached to premiums paid up to 26 September 2017, for them to be subject to the levy provided for in the first paragraph of 1 of II…
…ument provided for in Regulation (EU) No 1286/2014 of the European Parliament and of the Council of 26 November 2014 and Commission Delegated Regulation (EU) No 2017/653 of 8 March 2017, and in the ab…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes:a) Shares, excluding those…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
I. - The communes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premise…
I. - Without prejudice to the provisions of the fifth and sixth paragraphs of I of article L. 312-20, deposits and assets held in dormant accounts as referred to in article L. 312-19 are deposited, af…
For the application of article L. 341-12, the direct seller shall provide the canvassed person with information concerning: 1° The identity, principal activity and geographical address at which the fi…
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