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Showing 1281–1290 of 31960 articles for “Art. R. 145-23”
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
I. - In the event of non-compliance with the condition of exclusivity of their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of le…
…pursuant to 2 and 2 bis, from the first day of the third month following the publication of the order.They cease to apply on the date of publication of the order removing them from this list.
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.
I. - In the event of a transfer for valuable consideration of all or part of the settlor's rights representing the assets or rights transferred into the trust assets which are not entered on the balan…
…he amount of income from these securities, acquired and not taxed at the start of this financial year. When these securities are contributed as part of a merger or a similar transaction placed under t…
I. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…
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