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Showing 1161–1170 of 49710 articles for “Art. Cass. com. 23-2-1999 n° 422”
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
Medical devices and active implantable medical devices manufactured from non-viable tissues of animal origin or non-viable products derived from tissues of animal origin, falling within the scope defi…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
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