Article 235 ter ZC
…this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-month period. Where a financial…
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Showing 1131–1140 of 45497 articles for “Art. Loi 2019-222 du 23-3-2019”
…this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-month period. Where a financial…
…trust estate is included in the taxable income of the trust estate in respect of the financial year during which the assets are returned to the settlor.II. - For the application of I, the undertakings…
…ition or removal of a State or territory.3. The provisions of this Code and of the Book of Tax Procedures relating to non-cooperative States or territories apply to those added to this list by order m…
…ancial years.In the latter case, a portion of the interest capitalised with a view to being paid at due dates in excess of one year is also taxable, where applicable; this portion is equal to the accr…
…whole. In the event of a partial repossession as provided for in this article, the lease rent is reduced to take account of the areas removed without this repossession in itself constituting a signif…
The reimbursement to the consumer of the sums due by the trader, or any other benefit received under the contract, shall be made without undue delay and at the latest within fourteen days from the day…
…r's account and that, as far as it is concerned, the payment transaction has been authenticated and duly recorded and properly executed that it has not been affected by any technical or other deficien…
I. - UCITS shall transmit, either directly or via the management company which manages them, the information concerning them to an approved body with legal personality responsible for managing a singl…
The Autorité des marchés financiers defines the conditions under which UCITS must inform their subscribers and may be advertised, in particular by audiovisual means, or canvassed.The articles of assoc…
…e month.Several requests for documents made by the insurance company may not concern identical or redundant documents.After the fifteen-day period referred to in the first paragraph, the capital sum a…
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