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Showing 8081–8090 of 8502 articles for “Art. 990 D”
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
Undertakings covered by the Solvency II regime are :1° The undertakings referred to in Article L. 310-1 which are authorised to carry on their business, and those referred to in the first paragraph of…
I. - For delegated production companies, the amount of the direct allocation is equal to 25% of the amount invested. This rate is increased to 50% for works in the animation genre.II. - For other prod…
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…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
I. - The national member shall be informed by the public prosecutor, the public prosecutor or the investigating judge of ongoing investigations or proceedings and of convictions relating to cases that…
I. - This section applies to1° to financial instruments traded on a trading venue or for which a request for admission to trading on a trading venue has been submitted ;2° Financial instruments other…
The Autorité de contrôle prudentiel et de résolution shall provide the European Insurance and Occupational Pensions Authority with the following information on an annual basis until 1 January 2021: a)…
The undertakings referred to in Article L. 310-3-2 are required to set up a permanent internal control system. At least once a year, the Board of Directors or the Supervisory Board approves a report o…
I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties.The exemption applies to buildings attached to an establi…
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