Article 39 octodecies
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
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Showing 2821–2830 of 12130 articles for “Art. Options — weighted average premium rule”
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
With the exception of its last paragraph, Article 357 is applicable to a child who has been the subject of an adoption duly pronounced abroad having in France the effects of a full adoption.The adopte…
Purchasers may award a contract comprising a firm tranche and one or more optional tranches. The contract defines the content, the price or the way in which it is to be determined and the way in which…
…mong the permanent staff, by the most representative trade union organisations in proportion to the average number of votes received by each of these organisations on the occasion of the renewal of th…
…ctions arising from an insurance contract runs from: 1° In the case of an action for payment of the premium, the date on which the premium became due; 2° In the case of a claim by the insured or the b…
I. - Under the conditions set out in II to IV, the provisions of this chapter apply to payment services provided by the payment service providers mentioned in Book V in the context of the activities d…
For the purposes of this Chapter : (a) personalised security data means personalised data provided to a payment service user by the payment service provider for authentication purposes ; b) A unique i…
The liability provided for in Sections 2 to 9 of this Chapter shall not apply in cases of force majeure or where the payment service provider is bound by other legal obligations under national or Comm…
Except in cases where the user is a natural person acting for non-business purposes, the provisions of article L. 133-1-1, the last two paragraphs of article L. 133-7, articles L. 133-8, L. 133-19, L.…
I. - A payment transaction is an action consisting in paying, transferring or withdrawing funds, independently of any underlying obligation between the payer and the payee, initiated by the payer, or…
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