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Showing 1601–1610 of 32762 articles for “Art. s. R. 145-24 – R. 145-33”
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…
I. - The management company of a fonds commun de placement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles o…
…ficiaries of the income concerned.It must be sent to the tax authorities using a computerised process.1 bis. The provisions of 1 are applicable to income taxable under the conditions provided by Artic…
…he aforementioned article 158. Proof of this identification is kept available for the tax authorities.
The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septem…
…reçues en échange sont inscrites au bilan pour la même valeur comptable que celle des titres échangés. When the company disposes of the shares received in this way, the date on which the securities gi…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
…he value that the shares in the nationalised companies had for tax purposes in the company's accounts.
The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…
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