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Showing 31–40 of 6095 articles for “Art. 12 Oct 2016”
…the schemes provided for in II of Article 93 quater and in articles 151 septies, 151 septies A, 151 octies, 151 octies A and 238 quindecies.
…approval, to the credit institutions, finance companies and companies mentioned in V of Article 39 octies A which carry out transactions provided for in that same V, as well as to groups of companies…
…n into account provided that there is no arm's length relationship within the meaning of Article 39(12) between the company in question and the latter companies or funds ;c) Its principal activity, de…
…ho are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to l'ar…
…onding to the amount previously paid under I of D of article 44 of the Finance Act for 1999 (no. 98-1266 of 30 December 1998), the compensation provided for in B of article 26 of the Finance Act for 2…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provis…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
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