Article 123
…red to the time of the first negotiation of these securities. In this case, the taxable income is determined by the negotiation price.
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Showing 7811–7820 of 69883 articles for “Art. I-1°-a ter”
…red to the time of the first negotiation of these securities. In this case, the taxable income is determined by the negotiation price.
1. Subject to 2, the income is determined by the gross value in euros of the products collected according to the exchange rate on the day of the payments, without any deduction other than that of the…
…e to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the following conditions:a. The equity securities must be in registered form or b…
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
…al nature, where there are properties of this nature in different municipalities with similar characteristics (1).These valuation procedures are not applicable to the fixed assets referred to in the f…
I. - After an individual payment transaction or a payment transaction covered by a framework contract for payment services or by the terms of a deposit account agreement referred to in I of article L.…
Company or establishment agreements concluded in accordance with the procedures set out in paragraphs 1 to 3 of this sub-section may not come into force until they have been filed with the administrat…
…ose annual workforce falling into the categories defined in 1° and 2° of this II is equal to or greater than 3% of the annual workforce and has increased by at least 10% compared to the previous year…
…r's disposal and complies with the employer's instructions, without being free to pursue personal interests.
In the case of unhealthy and dirty work, the time spent in the shower in application of article R. 4228-8 is paid at the normal rate for working hours without being taken into account when calculating…
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