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Showing 1–10 of 2166 articles for “Art. 239 bis AB”
…e capital company tax regime, the partners in name and the members of these companies, in limited liability companies which have not opted for the tax treatment of partnerships and partnerships limite…
…the financial year are in deficit, when they are allocated : To the majority managers of limited liability companies that have not opted for the partnership tax regime under the conditions provided f…
I. - In limited liability companies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose man…
…of sociétés en commandite simple are, where these companies have not opted for the tax regime applicable to sociétés de capitaux, personally subject to income tax on the share of company profits corre…
…ciétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities of which are not admitted to t…
…respect of each year may not exceed the limit mentioned in the first paragraph of 3 of article 238 bis, less the total payments mentioned in the same article.To benefit from the deduction provided fo…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
…f a new legal entity, contribution to a company, merger, transfer of the registered office or an establishment to a foreign State other than a Member State of the European Union or a State party to th…
I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…
Energy-saving equipment and renewable energy production equipment that appear on a list drawn up by joint order of the Minister for the Budget and the Minister for Industry, acquired or manufactured b…
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