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Showing 4851–4860 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
This passbook account is reserved for taxpayers whose tax residence is in France and whose income does not exceed the amounts mentioned in I of article 1417 of the General Tax Code multiplied by a coe…
A Conseil d'Etat decree defines the operating procedures for this passbook account and in particular the conditions under which companies, establishments or organisations that receive deposits are aut…
The prohibitions of article L. 112-2 do not apply to the remuneration of popular savings deposits when they meet the stability conditions, which are set at six calendar months.
Taxpayers whose tax domicile is in France may open an SME innovation account with a credit institution, the Caisse des dépôts et consignations, the Banque de France or an investment firm. Each taxpaye…
…of this account in respect of the cancellation of the said securities which are not included in the tax base pursuant toarticle 161 of the General Tax Code and which are not paid into the cash account…
…sh account, the information required for the application ofArticle 150-0 B quinquies of the General Tax Code.
The popular savings passbook account is designed to help people on the lowest incomes to invest their savings under conditions that maintain their purchasing power.
Transactions relating to people's savings passbook accounts are subject to documentary and on-site inspections by the Inspectorate General of Finance.
Only one passbook account may be opened per taxpayer and one for the taxpayer's spouse or partner in a civil solidarity pact.
The operation of people's savings schemes is subject to documentary and on-site inspections by the supervisory bodies specialising in each of the insurance sectors mentioned in I to IV of article R. 2…
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