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Showing 771–780 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
…Either sales by lots triggering the right of pre-emption provided for in Article 10 of Law no. 75-1351 of 31 December 1975 relating to the protection of occupants of residential premises or the right…
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
…e transfer price, the distribution of free shares and the payment deadlines provided for by Article 3 of Law no. 94-1135 of 27 December 1994 relating to the conditions for the privatisation of the Soc…
…e aforementioned net gain is taxed under the conditions set out in article 150-0 A and at a rate of 30% when the beneficiary has been working or, where applicable, has held office in the company in wh…
…and former employees do not request the delivery of the units or shares acquired on their behalf.II bis. - Income from securities held in a retirement savings plan mentioned in Article L. 224-1 of the…
…empt from income tax when they have been allocated under the conditions provided for in articles L. 3323-2 and L. 3323-3 of the same code or, when they are allocated, pursuant to 2° of article L. 224-…
…distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating to the terms and conditions of application of the priv…
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