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Showing 31–40 of 43719 articles for “Art. 2 oct. 1979”
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…nership regime defined in articles 8 to 8 terin an association of lawyers as referred to in article 238 bis LA subject to the same regime does not entail: 1° The consequences of the cessation of busin…
…beral or agricultural activity on a professional basis within the meaning of IV of the article 155; 2° The contribution relates to all of the rights or shares required to carry on the business, held b…
…to investments that have not been the subject of an application for approval filed before 1 January 2004.II bis. - The provisions of II also apply under the same conditions to investments made abroad…
…bject 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 provision for investment in respe…
…its are subject to corporation tax or by companies that are members of a group mentioned in article 223 A or article 223 A bis of which it is also a member.The provisions of this I are no longer appli…
…ct 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 provision for compliance e…
…l contribution of assets or of the securities of the company having carried out such a contribution;2° Up to the amount of the capital gain relating to the fixed asset sold, in the event of partial lo…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
…quipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement public foncier et d'aménagement de la…
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