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Showing 611–620 of 66334 articles for “Art. s. L 225-149-4 and L 225-149-5 · Art. L 225-150”
I. - The income tax corresponding to the capital gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property o…
Pharmacovigilance is carried out :1° For medicinal products and for products which must be covered by the marketing authorisation provided for in article L. 5121-8, after this authorisation has been i…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
Subject to the rules governing the protection and representation of protected persons, the provisions of article R. 814-80 are applicable to the transfer of the capital securities or corporate shares…
In 5° of article L. 225-115, the words: payments made pursuant to 1 and 4 of article 238 bis of the General Tax Code are replaced by the words: tax deductions provided for by the locally applicable pr…
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
In 5° of article L. 225-115, the words: "payments made pursuant to 1 and 4 of article 238 bis of the General Tax Code" are replaced by the words: "tax deductions provided for by the provisions of tax…
At 5° of article L. 225-115, the words: "payments made in application of articles 1 and 4 of article 238 bis of the French General Tax Code" are replaced by the words: "tax deductions provided for by…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
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