Article 52 septies
…ollective labour agreements or agreements concluded between the Minister responsible for the budget and the employer. The employment contract of the salaried reserve customs officer is suspended durin…
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Showing 91–100 of 66871 articles for “Art. s. 1591 and 1592 · Cass. com. 3 May 1977”
…ollective labour agreements or agreements concluded between the Minister responsible for the budget and the employer. The employment contract of the salaried reserve customs officer is suspended durin…
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…
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…
…capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the holder of the security or right on the annivers…
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…
…right.II. - Constitutes a redemption premium:1. For the negotiable loans referred to in Article 118 and in 6° and 7° of article 120, and the negotiable debt securities referred to in l'article 124 B i…
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…
…itution or finance company paid out repayable advances under the conditions set out in this article and in equal fractions on the income tax due for the following four years. If the fraction of the ta…
I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…
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