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Showing 171–180 of 34257 articles for “Art. 3 bis”
…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…
The administrations, establishments, bodies or persons referred to in the first paragraph of
…ely, including, in the case of an agricultural holding the result of which is subject to Article 64 bis, in respect of profits from debts acquired and not yet recovered. It is calculated at the last r…
…life insurance or capitalisation contract to a third party, the persons mentioned in 2° to 2°e and 3°a of Article L. 561-2, when they take note of the transfer or, where applicable, when they are not…
Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…
…listed companies whose sole purpose is real estate or property, as referred to in 2° of article R. 131-1 , must meet the following conditions:1° Unlisted shares in non-trading companies whose sole obj…
A company may only grant a loan as referred to in 3a of article L. 511-6 if the following four conditions are met: 1° On the closing date of each of the two financial years preceding the date on which…
Subject to the application of international agreements, the import of foodstuffs, materials and products of all kinds and origins which do not comply with the legislative or regulatory obligations imp…
I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…
…nesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3 of article 42 of Law no. 95-115 of 4 February 1995 on regional planning and development, as well a…
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