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Showing 31–40 of 2529 articles for “Art. 31 oct. 1989”
…ract concerning such property and entered into under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, of rights or shares in companies whose assets consist main…
…longer applicable to investments which are the subject of a request for prior approval filed after 31 December 1987.I bis. - French companies which set up their first commercial establishment in a fo…
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I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
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…
…s set out in the first paragraph of Article 1518 A in favour of the properties mentioned in Article 310 unvicies of Annex II to the present code, in the version in force on 31 December 2009, had been…
The sole proprietorships subject 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 provis…
Sole proprietorships subject 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…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
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