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Showing 1661–1670 of 46428 articles for “Art. D. 112-2”
…rticle 238 octies are attached to the results of the current financial year when they are distributed. They are retained: For half of their amount, when this distribution occurs more than four years b…
…redit, tax credits or non-dischargeable deductions. If it exceeds the tax due, the excess is refunded.III. - 1. At their request, the taxpayers mentioned in I benefit, in the event of cessation or int…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
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.
Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
…ph of article L. 125-1 specifies the channels and time limits within which such appeals may be lodged.
The prior information provided to the data subject is evidenced by the fact that the professional who obtained the consent provides the data subject with a written document, which may be in electronic…
The employee headcount threshold provided for in 4° of Article L. 225-115 is assessed on the closing date of the last financial year.
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