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Showing 641–650 of 6535 articles for “Art. CA Rennes – 17 Dec. 2024 – no. 23/05277”
…s rights in the grouping, either to income tax, determined according to the rules laid down for the category of income to which these profits relate, or, in the case of legal entities subject to corpo…
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
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Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
…r, the tax deferral may not exceed five years. Articles 238 nonies to 238 duodecies do not apply to capital gains taxed in accordance with article 150 U.
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
…ated by the handover of buildings or parts of buildings to be erected on this land, taxation of the capital gain generated in connection with this transaction is, for the purposes of income tax or cor…
…ofits corresponding to his rights in the company, either to income tax or to corporation tax in the case of legal entities subject to that tax. As regards individual members subject to income tax in t…
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