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Showing 241–250 of 68846 articles for “Art. s. 145 and 223 A”
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…
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…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
I.-Any taxable person 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 estab…
I. - When the redemption premium 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 articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
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