Article 151 octies A
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
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Showing 3261–3270 of 3405 articles for “Art. VIII”
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
I.- Subject to the adaptation provisions provided for in II, the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the right-hand…
I.- Subject to the adaptation provisions provided for in II, the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-ha…
I.-Subject to the adaptations provided for in II and III, the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand…
I.-Subject to the adaptations provided for in II and III, the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the right-hand col…
I.- Subject to the adaptation provisions provided for in II, the articles mentioned in the left-hand column of the table below shall apply in the Wallis and Futuna Islands, in the wording indicated in…
I. - The provisions of the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, subject to the adaptations mentioned in II, in the wording indicated in the ri…
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