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Showing 8601–8610 of 67964 articles for “Art. I-2-1°”
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
For advanced therapy medicinal products, including those prepared on an ad hoc basis as referred to in 4° and 5° of the I of Article R. 5126-9, the in-house pharmacy may organise, on the basis of an a…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
I. - Credit institutions may also carry out transactions related to their business, such as : 1. Foreign exchange transactions ; 2. Transactions in gold, precious metals and coins; 3. Investment, subs…
Carrying out any of the operations mentioned in 1°, 2° and 3° of Article L. 310-1 on French territory without complying with the provisions of Articles L. 310-2 and L. 310-6 or with the provisions of…
The provisions of article L. 211-24 are applicable to loans of financial securities that meet the following conditions: 1. The loan relates to financial securities; 2. The loan relates to financial se…
The rules governing remuneration paid for loans of financial securities are set out in article 38 bis, section 2 of the General Tax Code.
When the borrower disposes of financial securities, priority is given to withdrawing them from the securities of the same type borrowed on the earliest date. Subsequent purchases of securities of the…
When financial securities are loaned by a company, they are deducted in priority from securities of the same type acquired or subscribed to on the most recent date.
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