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Showing 61–70 of 18997 articles for “Art. Cass. com. – 27 Sept. 2005 – no. 03-18.579”
…axes not paid as a result thereof together with the late payment interest provided for in article 1727, deducted from the date on which these taxes should have been paid.As an exception to the above p…
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
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.
I. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
…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…
…to in III. I ceases to apply from the financial year following that in which the benefit of article 279-0 bis A is called into question in accordance with the conditions set out in II bis of article 2…
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…
…al funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private…
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…
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