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Showing 2791–2800 of 43900 articles for “Art. 1216 · Cass. com. 28 June 2017 · Cass. com. 24 June 1997 · Cass. com. 3 October 2006 · Cass. com. 23 October 2012”
…les, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L. 245-5-1 of the Social Security Code is excluded from deductible expenses for determining the taxable…
…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 the revaluation difference which it es…
I. - In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid…
…es for the basis of assessment of income tax or corporation tax in accordance with IX of Article L. 245-6 of the Social Security Code.
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
…the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in artic…
Where the settlor's rights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settl…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
For the purposes of the provisions of this Code, the settlor means the person holding the rights representing the property or rights transferred into the trust estate.
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
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