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Showing 731–740 of 2313 articles for “Art. 4 and CGI Art. 111”
…ture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and financial provisions, nor the scheme provided for in favour of the venture capital companies men…
…ital of approved capital companies, subject to corporation tax under the conditions of ordinary law and whose business is the acquisition of long-term electricity supply contracts are allowed as a ded…
…mentioned in Article 71 who are subject to income tax under the regime provided for in the article 64 bis or, on option, according to the simplified real profit tax system, the methods of taxation of…
I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
…quater B, the tax deferrals relating to the transferred property or rights provided for in article 41, to Article 93c, to the articles 151 octies, 151 octies A, 151 octies B and 151 nonies are mainta…
…assignment or cancellation, in accordance with the conditions set out in articles 201 et following and taxed in the name of the transferor.The difference between the transfer price and the cost price…
…e of the property or rights placed in trust, assessed on the date of transfer into the trust assets and the share of income corresponding to the settlor's rights is determined and taxed taking into ac…
…c heritage, the defence of the natural environment or the dissemination of French culture, language and scientific knowledge, in particular when these payments are made to the benefit of a university…
…the rules provided for in article 150-0 A without prejudice to the application of the provisions of 4 of Article 199 unvicies.
…ount of this income is deemed to be equal to the difference between the nominal amount of the issue and the fraction transferred outside France, plus interest capitalised up to this twelfth anniversar…
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