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Showing 8721–8730 of 69879 articles for “Art. I-1°-a”
An employee may only be made redundant for economic reasons when all efforts to train and adapt have been made and when the person concerned cannot be redeployed to available jobs located in France in…
I. - Documents relating to the application of loi n° 66-509 du 12 juillet 1966 relative à l'assurance maladie et à l'assurance maternité des travailleurs non salariés des professions non agricoles, ar…
If maintenance in undivided ownership has not been ordered and in the absence of preferential attribution in ownership under the conditions provided for in article 831 or article 832, the surviving sp…
In the event that neither the surviving spouse nor any co-owner heir requests the application of the provisions set out in article 831 or those of articles 832 or 832-1, the preferential allotment pro…
Sont considérés comme revenus au sens du présent article :1° Dividends, interest, arrears and all other income from shares of any kind and founders' shares in financial, industrial, commercial, civil…
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
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…
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…
I. - Special valuation procedures may be laid down by decree in the Conseil d'Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are pr…
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