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Showing 1–10 of 7100 articles for “Art. 220 nonies”
The tax credit defined in article 220 nonies is deducted from the corporation tax payable by the new company in respect of the financial years during which the loan interest was booked. Loan interest…
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
…in this company or shares issued by companies created under the conditions provided for in article 220 nonies of the General Tax Code, as well as shares in a company in the same group within the mean…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
…ions in force or the contribution to a company created under the conditions provided for in Article 220 nonies, the tax is due in respect of the year in which the shares received in exchange are dispo…
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
…ancial Code; 3° Shares issued by companies referred to in paragraph II of article 83 bis andarticle 220 quater A of the General Tax Code; 4° Shares issued by companies created under the conditions set…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
Each of the spouses has the power to enter alone into contracts which have as their object the maintenance of the household or the education of the children: any debt thus contracted by one obliges th…
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