Article 238 septies D
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
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Showing 61–70 of 22933 articles for “Art. Cass. com. – 25 Sept. 2012 – no. 11-22754”
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
…the tax year, corresponds to the date scheduled for redemption.6. The levy provided for in article 125 A is levied on the date specified in 5 above. This deduction is made by the person with whom the…
…paragraph of article 150 A bis in force prior to the date of enactment of the Finance Act for 2004 (no. 2003-1311 of 30 December 2003) or to II of article 150 UB, the redemption premium referred to in…
…on euros during the financial year, or have a balance sheet total of less than 43 million euros ;6° 25% or more of the capital or voting rights of the company or grouping whose rights or shares are be…
…of this V also applies to small or medium-sized businesses, within the meaning of Article 51 of Law no. 2008-776 of 4 August 2008 on the modernisation of the economy, that meet the following condition…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
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