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Showing 1181–1190 of 31763 articles for “Art. R. 1334-23”
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…
…his tax (1). (1) For cases where the grouping becomes liable for corporation tax, see article 202 ter.
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…
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. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
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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…
…r the normal period of use of the property remaining at that date since its acquisition by the lessor. For the latter buildings, in the event of a subsequent sale, the two-year period referred to in b…
…se financial years, Article 206 shall apply to the company, with effect from that same financial year. The condition mentioned in 3° of this II is assessed on the opening date of the first financial y…
I. - The persons referred to in 1°, a of 2°, 4°, 9° and 10° of A of I of Article L. 612-2 shall notify the Autorité de contrôle prudentiel et de résolution of the appointment and reappointment of the…
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