Article 159 quinquies
…ribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by Article 1 of…
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Showing 7721–7730 of 52210 articles for “Art. al. 1”
…ribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by Article 1 of…
…enefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be subject to a deduction at the…
I. - The benefit of the provisions of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to a…
…n a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit holders of…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
…copyright, those received by breeders of new plant varieties within the meaning of articles L. 623-1 to L. 623-35 of the Intellectual Property Code, as well as all proceeds from industrial or commerc…
I. With the exception of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purp…
The classification of balance sheet and income statement items and the list of information contained in the notes to the financial statements may be adapted by business sector by a regulation of the A…
The names of the first managers, directors, members of the supervisory board and statutory auditors mentioned in the articles of association may be omitted from the updated articles of association fil…
…that the registered office has been transferred and shall reproduce the information provided for in 1°, 2°, 4° and 9° of l'article R. 210-4 and also includes:1° The information provided for in 1° and…
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