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Showing 321–330 of 52239 articles for “Art. 35 I-5° bis”
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…
1. Customs reports, where they are authentic until falsified, shall be deemed to be evidence of title for the purpose of obtaining, in accordance with common law, authorisation to take all appropriate…
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.
…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 Société nationale d'e…
…The company has been registered in the Trade and Companies Register for less than fifteen years.II bis.Notwithstanding the provisions of II:1° When they no longer meet the conditions mentioned in II…
…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…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
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