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Showing 221–230 of 64391 articles for “Art. s. L. 145-40-2 + R. 145-35”
…interest or any other remuneration of the loan, or of the security representing one of these rights.Where applicable, for the application of this article, the premium includes the difference between…
…and commercial property leased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 f…
…l amount of tax due are also indicated. The details of this declaration are laid down by decree.5 bis. Where it is necessary to make changes to the value added tax return after it has been submitted,…
…must apply it to all his distance selling of goods imported from third territories or third countries. B.-For the purposes of this scheme, distance selling of goods imported from third territories or…
…I. He shall inform these owners of their value added tax obligations in France by all available means.>
…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 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…
…he amount of income from these securities, acquired and not taxed at the start of this financial year. When these securities are contributed as part of a merger or a similar transaction placed under t…
…pties E apply to units in debt securitisation funds where their term on issue is more than five years.
…realised in the event of disposal, as well as the obligations incumbent on issuers and intermediaries. (1) Annex II, art. 39 EA and 50 A.
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