Article 244 quater Y
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
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Showing 2201–2210 of 62258 articles for “Art. R 623-23 and R 623-24”
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…
An administrative fine of up to €15,000 for a natural person and up to €75,000 for a legal person shall be imposed for failure to comply with the provisions of Regulation (EU) 2018/302 of the European…
In companies whose shares are admitted to trading on a regulated market, in the event of the appointment as a member of the Management Board of a person linked by an employment contract to the company…
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
I. - In order to re-establish sporting fairness, when a violation of the rules relating to the fight against doping is found in connection with an in-competition test in individual sports, the compete…
I.-The authorisation holder has, on site : -a neurocognitive technical platform ; tools for evaluating and re-educating posture, balance and walking. II - The authorisation holder provides access, on…
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