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Showing 81–90 of 60180 articles for “Art. 238 septies A”
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…
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
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…
A securitisation undertaking covered by this sub-paragraph may only sell or transfer, in one or more transactions, contracts transferring insurance risks and receivables held against insurance and rei…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
I. - In the event of non-compliance with the condition of exclusivity of their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of le…
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