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Showing 91–100 of 52395 articles for “Art. s. 1”
…heir profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a professional private equi…
…may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent establishment there and wh…
…principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means the difference between:a) The principal or interest that h…
…262 ter or a delivery to a place located in another Member State of the European Union pursuant to 1° of I of article 258 A, as is, and proof is provided of the export, dispatch or transport.The heal…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
…and commercial property leased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 f…
…division of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1° of A of II 5.5% Social rental housing financed by a social rental loan and covered by the urban r…
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
…m provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when the contract for the issue of a…
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