Article 238 septies B
…h the procedures set out in this I. (Repealed for financial years ending on or after 29 September 1989.)III. - The provisions of I and II only apply to securities issued from 1st June 1985.IV. - 1. Fo…
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Showing 61–70 of 25701 articles for “Art. Cass. com. – 8 Sept. 2021 – no. 19-23187”
…h the procedures set out in this I. (Repealed for financial years ending on or after 29 September 1989.)III. - The provisions of I and II only apply to securities issued from 1st June 1985.IV. - 1. Fo…
…g right.II. - Constitutes a redemption premium:1. For the negotiable loans referred to in Article 118 and in 6° and 7° of article 120, and the negotiable debt securities referred to in l'article 124 B…
The collective agreement referred to inarticle L. 1237-19, the content of the agreement providing for a collective agreement termination, and the regularity of the procedure preceding the decision of…
…nal activity within the framework of a company or group whose profits are, pursuant to the articles 8 and 8 ter, which are subject to income tax in its name and which are considered to be assets alloc…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
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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