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Showing 9231–9240 of 13560 articles for “Art. UK Commercial Agents Regs 1993”
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
…tion (EC) No 595/2009 of the European Parliament and of the Council as regards emissions from heavy commercial vehicles (Euro VI) and amending Annexes I and III to Directive 2007/46/EC of the European…
…is increased to 85% of their original value, excluding financial costs. 1° to 4° of this I apply to commercial ships flying the flag of one of the Member States of the European Union or of another Sta…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies and realised by an individual on the occasion of the free transfer of a sole proprietorship may benefit from the follo…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
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