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Showing 921–930 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or companies mentioned in 4° of 3 of the…
…he provisions of this 1 do not apply:a. to co-ownership property companies referred to in article 1655 ter ;b. to partnerships resulting from the conversion of capital companies that took place less t…
…e), the securities of which are not admitted to trading on a financial instruments market, at least 50% of the capital and voting rights of which are held by one or more natural persons and at least 3…
…ss. II. - The persons who ensure the payment of the distributed capital gains mentioned in article 150-0 F and the income and profits mentioned in III of article 239 nonies are also required to includ…
…article L. 214-37of the Monetary and Financial Code in its wording prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equity funds or…
…e investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Monetary and Financial Code, their management company or the custodians of t…
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Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
…dissemination organisations under a research collaboration contract concluded until 31 December 2025. B.-The research organisations mentioned in A meet the definition given by European Commission Com…
…spect of investments, other than replacement investments, financed without public aid for at least 25% of their amount, made until 31 December 2027 and operated in Corsica for the purposes of an indus…
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