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Showing 341–350 of 39127 articles for “Art. s. L 228-11 ff.”
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
REGIONAL UNION OF HEALTH PROFESSIONALS REGIONAL FEDERATION OF HEALTH PROFESSIONALS Model statutes I. - Aim and composition of the association Article 1 a) With regard to regional unions of healthcare…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
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…
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…
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 provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate…
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…
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