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Showing 481–490 of 16903 articles for “Art. CE 23-6-1986 n° 50655”
Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequ…
…rs and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formulas and other si…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
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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…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
…one or more new or second-hand inland waterway vessels assigned to the transport of goods at a price at least equal to the disposal price. The boat transferred must, on the date of the transfer, be…
…t of the completion of the buildings.2 In the event of the transfer by the taxpayer of the rights received as remuneration for his contribution or of the buildings or fractions of buildings received i…
…other than those mentioned in V are exempt for:1° The whole of their amount when the stipulated price of the items transferred or their market value, to which are added capital charges and indemnitie…
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…
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