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Showing 9611–9620 of 54001 articles for “Art. D. 146-1”
…tion of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid. However, at the option of companies owning property in a regional aid area, the benefit of the ex…
…m 1 January of the year following that in which the attachment to a qualifying establishment occurred.This exemption ceases to apply from 1 January of the year following that in which the buildings ar…
I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…
…re than one taxpayer concerned without needing to be substantially adapted in order to be implemented. B.-A device includes a specific marker related to the principal benefit test, or "Category B mark…
I.-Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively t…
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…same time as their income tax return, the references of accounts opened, held, used or closed abroad. The terms and conditions for the application of this paragraph shall be laid down by decree (2).S…
…the Penal Code shall, with his client's consent, make the declaration referred to in article 1649 AD. Failing such agreement, the intermediary shall notify any other intermediary of the reporting obl…
…carried out until the end of the fifth year following the year in which the declaration must be filed.The processing mentioned in the second paragraph is subject to law no. 78-17 of 6 January 1978 rel…
When capitalisation contracts or investments of the same nature, in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside…
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