Article D214-232-2
For the purposes of calculating the 50% proportion referred to in Article D. 214-232, account is taken of exposures held directly or indirectly by the securitisation undertaking, including through any…
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Showing 1291–1300 of 61478 articles for “Art. L. 145-23-1”
For the purposes of calculating the 50% proportion referred to in Article D. 214-232, account is taken of exposures held directly or indirectly by the securitisation undertaking, including through any…
I. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
…is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable,…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…scribed by companies carrying out an industrial activity and eligible within the meaning of Article L. 331-2 of the Energy Code, provided that, for the last financial year ended before the company ent…
…g to the item disposed of is taken into account in the results for the financial year of the disposal. The gain or loss on disposal is calculated on the basis of the revalued value.III. - Depending on…
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
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