Article 237 septies
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Showing 4831–4840 of 66237 articles for “Art. III and IV”
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Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
…d by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purposes of i…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
…lments.Each annual instalment is taxed in the name of the holder of the security or right on the anniversary of the date on which the right is acquired.This annual instalment is calculated by applying…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…1991, the redemption premium means the difference between:a) The principal or interest that he receives;b) The subscription price or the original acquisition price of the corresponding right.II. - Co…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
Market surveillance authorities and authorised agents shall exercise their powers and perform their duties independently, impartially and objectively.
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