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Showing 4811–4820 of 52217 articles for “Art. 427 al. 1”
I. - The management report referred to in the second paragraph of Article L. 225-100 includes the following information:1° An objective and exhaustive analysis of the development of the company's busi…
…as been executed, the buyer and seller of the financial instruments referred to in I of Article L. 211-1 are definitively committed, the former to pay and the latter to deliver, on the date referred t…
…roved by the minister responsible for local authorities under the conditions defined in articles R. 1221-12 to R. 1221-22-1.The training courses contributing to the professional reintegration of the m…
…minister responsible for local and regional authorities under the conditions defined in articles R. 1221-12 to R. 1221-22-1.Training courses contributing to the professional reintegration of the regio…
Sont considérés comme revenus au sens du présent article :1° Dividends, interest, arrears and all other income from shares of any kind and founders' shares in financial, industrial, commercial, civil…
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 196…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A interest, arrears and all other income from bond issues contracted before 1 January 1965 by cre…
The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
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