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Showing 1411–1420 of 41165 articles for “Art. CE 20-3-2013 n°s 347881 et 347882”
…of the provisions of Article L. 221-35 are recorded in the same way as for stamp duty:- by the competent public accountants ;- by agents of the financial authorities.Official reports are drawn up at…
Individuals of legal age whose tax residence is in France may open a share savings plan with a credit institution, the Caisse des dépôts et consignations, the Banque de France, La Banque Postale, an i…
…business for which the holder of the plan, his/her spouse, or partner in a civil solidarity pact, ascendant or descendant personally runs or manages the business, and when these sums or securities are…
…with a specific tax regime defined in this chapter, from paying remuneration on these accounts in excess of that set by the Minister responsible for the economy, or from accepting sums on these accoun…
…cle L. 221-35 may also be recorded in the manner provided for in Article L. 221-36 by Banque de France inspectors specially authorised for this purpose and by the Governor of the Banque de France.
The individual retirement savings plan giving rise to the opening of a securities account is opened with a credit institution or an investment firm. The plan may have only one holder. The plan may giv…
A supervisory committee is set up within the association referred to in article L. 224-33 for each individual retirement savings plan, to ensure that the plan is properly implemented and that the inte…
The individual retirement savings plan provides that from the fifth year prior to the maturity date referred to in article L. 224-1, the holder may contact the plan manager by any means in order to ob…
The individual retirement savings plan sets out the financing arrangements for the subscribing association. The association may only receive an initial membership fee and, where applicable, regular co…
The individual retirement savings plan giving rise to membership of a group insurance contract, the performance of which is linked to cessation of professional activity, is subscribed by an associatio…
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