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Showing 351–360 of 3089 articles for “Art. 23 nov. 2011”
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
…ds other than those resulting from the transformation of non-trading companies mentioned in article 239 septies and for which the application of these provisions was requested before the deadline for…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
…ing are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code forestier;2° Les groupements syndicaux forestiers prévus aux articles L. 2…
…in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
When a decision is made on the application made by each of the parents under the conditions set out in article L. 521-3, the decision granting the most extensive protection is deemed to have been made…
The First President of the Court of Appeal or his delegate may, by reasoned order and without having first summoned the parties, reject statements of appeal that are manifestly inadmissible.When an ap…
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