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Showing 7731–7740 of 66755 articles for “Art. 492 al. 1 and Art. 493 al. 1”
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
I. - The agreements relating to the financial obligations mentioned in article L. 211-36 may be terminated, and the debts and receivables relating thereto may be set off between all the parties. The p…
…on due under a partnership contract or a contract referred to in the first paragraph of Article L. 6148-5 of the Public Health Code in respect of investment costs, which include in particular study an…
The collective agreement mentioned in article L. 1233-24-1, the document drawn up by the employer mentioned in article L. 1233-24-4, the content of the job protection plan, the decisions taken by the…
…if applicable, the unused fraction is reimbursed at the end of this period.The claim is inalienable and non-transferable, except in the cases and conditions provided for in articles L. 313-23 to L. 31…
…he unused balance is reimbursed at the end of this period, up to a maximum of 50% of the tax credit and an amount of €300,000.However, at the request of the taxpayer, the unused balance may be reimbur…
The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…
…on or finance company paid out repayable advances under the conditions provided for in this article and in equal fractions from the income tax due in respect of the following four years. If the fracti…
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