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Showing 71–80 of 68833 articles for “Art. s. 200 A and 158”
Where a specialised professional fund is a master AIF, the rules governing investment holding, canvassing and marketing of the feeder AIF are those of the master AIF.
Companies may only merge if the majority of their assets are made up of properties used primarily for residential purposes or primarily for commercial purposes. To determine whether a property is used…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
Where the capital is divided either into capital shares and fully or partially amortised shares, or into unequally amortised shares, the General Meeting of shareholders may decide, under the condition…
In order to be authorised for "care without consent" and to take charge of adults in care without consent, the holder must be authorised for "adult psychiatry". In order to be authorised for "care wit…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
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