Article 159 quinquies
I. The distribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by A…
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Showing 7841–7850 of 52264 articles for “Art. 750-1”
I. The distribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by A…
I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…
I. - The benefit of the provisions of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to a…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
I. With the exception of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purp…
The classification of balance sheet and income statement items and the list of information contained in the notes to the financial statements may be adapted by business sector by a regulation of the A…
The names of the first managers, directors, members of the supervisory board and statutory auditors mentioned in the articles of association may be omitted from the updated articles of association fil…
In the event of a transfer of the registered office outside the jurisdiction of the court at whose registry the company was registered, the notice, published in a medium authorised to receive legal an…
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