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Showing 5291–5300 of 66667 articles for “Art. 729-1 and 755”
…II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment trust mentioned in Article 239 nonies, a…
…50-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in connection with a public offer, merger, demerger, takeover of a mutual fund b…
…ntribution takes place.The deferral is subject to the condition that the taxpayer makes the request and declares the amount of the capital gain in the declaration provided for in Article 97 and within…
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…
…nt of the job protection plan, the decisions taken by the administration under article L. 1233-57-5 and the regularity of the collective redundancy procedure may not be the subject of a dispute separa…
…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…
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
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