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Showing 2131–2140 of 26067 articles for “Art. Physical delivery two-event rule”
…n which they are collected or paid, where the company's income is determined in accordance with the rules provided for in article 93.III. - The provisions of I and II apply upon joint election by the…
…ssors if the estate has not been settled on the date the declaration is filed. It is subject to the rules and penalties laid down for annual declarations. Requests for clarification and justification…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
The administrative authority competent to refer the matter to the juge des libertés et de la détention for the purpose of requesting police services or gendarmerie units pursuant to article L. 733-8 i…
The administrative authority competent to have the foreign national taken to the consular authorities pursuant to article L. 733-6 and to refer the matter to the juge des libertés et de la détention f…
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