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Showing 481–490 of 6436 articles for “Art. Option exercise gain/loss formulas”
…0.4. Companies falling within the scope of this article may opt for an actual taxation system. This option must be exercised within the deadlines applicable to the filing of the declaration provided f…
The exercise of the right to strike may not justify termination of the employment contract, except in the event of gross negligence attributable to the employee. Exercising the right to strike may not…
When the credit of hours or the fraction of the credit of hours remaining is less than four hours, the trade union section representative who benefits from it in respect of the hours added up over the…
…claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer, at the time of the transfer, redemption, repayment or cancellation of the se…
…nt of a total loss, deemed total loss or negotiated total loss of the aircraft, the insurer has the option of transferring ownership of the aircraft.
I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
Time off used in application of articles L. 2123-1, L. 2123-2 and L. 2123-4 may not exceed half the legal working time for a calendar year.
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