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Showing 31–40 of 3395 articles for “Art. 19 oct. 2022”
…000.For the purposes of determining the results of financial years beginning on or after 1 January 1995, the provisions of this IV apply, subject to the same conditions and limits, to French companie…
I. Individuals who 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…
…s-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporation tax on profits f…
…code, corresponding 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 Fina…
…icable to investments which are the subject of a request for prior approval filed after 31 December 1987.I bis. - French companies which set up their first commercial establishment in a foreign State…
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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