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Showing 511–520 of 26167 articles for “Art. 4°-b”
In the event that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
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…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…
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…
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…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
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