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Showing 1131–1140 of 16903 articles for “Art. CE 23-6-1986 n° 50655”
…Co-operation and Development and which, on that date, have not concluded an administrative assistance agreement with France allowing the exchange of any information necessary for the application of t…
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…presenting the assets or rights transferred into the trust assets which are not entered on the balance sheet of a company, the results of the trust assets are determined, on the date of the transfer,…
…o these rights is determined according to the rules defined in article 96.A decree lays down the procedures for applying this article, in particular the procedures for changing the method for determin…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…The property or properties handed over at the time of the exchange and the property or properties received at the time of this exchange are in the nature of real estate, whether built or unbuilt, or r…
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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