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Showing 151–160 of 2313 articles for “Art. 4 and CGI Art. 111”
…ght of 2.6 tonnes or more that exclusively use one or more of the following energies:a) Natural gas and biomethane fuel;aa) A combination of natural gas and diesel fuel necessary for the operation of…
…pulsive energy or for the production of electrical energy intended for the main propulsion of ships and boats for the transport of goods or passengers and which are assigned to their activity, when th…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
…ount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital losses of th…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
…realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Article L. 313-7 of the Monetary and Financial Code is subject to the regime defined in art…
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
…ending after the date either of creation of the establishment, or of acquisition of the securities, and during the four years following that of this creation or this acquisition; the fraction referred…
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.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
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