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Showing 451–460 of 69879 articles for “Art. I-1°-a”
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
I. - In the event of the assignment or cancellation of all or part of the settlor's rights representing the property or rights transferred to the trust assets, the results of the trust assets shall be…
Companies that let a property under the conditions provided for in article L. 313-7 of the Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, o…
The opening of a Livret A savings account is subject to a written contract between the subscriber and the institution distributing the account.
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the ri…
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the…
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