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Showing 1011–1020 of 1059 articles for “Art. 761 & 750 ter”
…resulting from L. 561-1 Order 2009-104 of 30 January 2009 L. 561-2 with the exception of its 1° quater, 6° bis, 9° bis only for gaming or betting operators authorised on the basis ofArticle 21 of Law…
…al to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to separate taxation at the rate of 15%.The net profit determined purs…
…nd by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and installations located in France.This royalty does not ap…
…R. 332-5 , as well as their forward financial instruments, of any assumption regarding changes in interest rates and the securities, real estate and foreign exchange markets. These assumptions make it…
…ional gendarmerie or the commanders of the specialised gendarmeries of the national gendarmerie; 4° ter Customs and tax officials authorised to carry out judicial investigations pursuant to Articles 2…
…etropolis, as a result of the creation of this metropolis, the merger of public establishments of inter-communal cooperation to form a metropolis or the transformation of a public establishment of int…
…on or construction of buildings with a view to letting them, or the direct or indirect holding of interests in persons referred to in Article 8 and in 1, 2 and 3 of article 206 whose corporate purpose…
…ty of daily newspapers by 75% are treated in the same way as daily newspapers. An order of the Minister of the Economy and Finance sets the conditions for this assimilation (1).The provisions indicate…
…tal during the same years.However, for investments made in countries on a list drawn up by the Minister for the Economy and Finance, the amount of the provision may be equal to the sums invested in ca…
…onal activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industrial or…
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