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Showing 8471–8480 of 8603 articles for “Art. BOFiP-ENR-AVS-10-40”
I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is appl…
I.-The provisions of Title II of Book V of Part One mentioned in the left-hand column of the table below, insofar as they apply to communes and their groupings, are applicable to semi-public companies…
I.-1° Company mutual funds which are not subject to the provisions of Book III of Part III of the Labour Code and more than one third of whose assets are made up of securities issued by a foreign comp…
1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes:a) Shares, excluding those…
I.-In the event of receivership or compulsory liquidation, the employer, administrator or liquidator, as the case may be, who envisages redundancies, implements a redundancy plan under the conditions…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
Financial investment advisers must:1° Act honestly, loyally and professionally, in the best interests of their clients;2° Exercise their activity, within the limits authorised by their status, with du…
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
I.-When carrying out the assessment referred to in Articles L. 311-11 and R. 311-7, the resolution college of the Autorité de contrôle prudentiel et de résolution shall examine : 1° The ability of the…
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