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Showing 221–230 of 10064 articles for “Art. s. 8”
Notwithstanding article L. 214-24-8, the custodian of a general-purpose investment fund shall only hold the assets mentioned in 1° to 6° of I of article L. 214-24-55. In the case of other assets, it s…
For the application of this book in Mayotte: 1° Articles L. 700-2, L. 722-7, L. 722-12, L. 732-8, L. 743-20, L. 751-1 to L. 751-13, L. 754-2, L. 754-4 and L. 754-5 are not applicable; 2° References to…
…or rights or shares in companies whose assets are mainly made up of the same assets, rights or shares.II. - For the application of the provisions of I:1° Rights relating to a leasing contract entered…
…ons set out in this article and in equal fractions on the income tax due for the following four years. If the fraction of the tax credit exceeds the tax due in respect of each of these years, the exce…
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…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…
…ut the terms and conditions for applying the provisions of this article and the reporting obligations. (Cf. Instruction 1996-10-23 4H-4-96.)
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