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Showing 1541–1550 of 38704 articles for “Art. L. 132-12”
The conditions of application of articles 124 B to 124 D are set by decree (1). (1) See Annex III, art. 41 duodecies J to 41 duodecies P.
I. - Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of art…
The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…
Profits realised by taxpayers who make deferred investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of inc…
1. When an individual domiciled in France holds directly or indirectly at least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable…
I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…
The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…
The parties have a period of one month from the date of the transmission decision in which to make known any observations they may have. These are signed by a lawyer at the Conseil d'Etat and at the C…
The clerk's office shall notify the parties of the decision taken by the chairman of the panel or his delegate pursuant to the first paragraph of article 126-11, as well as the date of the hearing.
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