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Showing 891–900 of 2313 articles for “Art. 3 · C. com. Art. L 144-7 et R 144-1 · CGI Art. 1728”
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
I. - 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject…
The provisions of the second paragraph of 2° of article 83, of a bis, a ter, b bis of 18° and 18° bis of article 81, of article 163 bis AA and du d du 1 du I de l'article 163 quatervicies do not apply…
I. Amounts received by a person domiciled or established outside France as remuneration for services rendered by one or more persons domiciled or established in France are taxable in the name of the l…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
For the allowances and pensions mentioned in 1 and 5 of Article 12 of Decision of the European Parliament 2005/684/EC of 28 September 2005 adopting the Statute for Members of the European Parliament s…
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
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