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Showing 1–10 of 7123 articles for “Art. 151 nonies”
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…ly to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of the profession.
…g to the transferred property or rights provided for in article 41, to Article 93c, to the articles 151 octies, 151 octies A, 151 octies B and 151 nonies are maintained until the date of transfer of t…
…ings remains determined solely by the total amount of their revenue. For the application of Article 151 septies, capital gains realised by a non-trading agricultural company not subject to corporation…
…as assets allocated to the exercise of the profession pursuant to the provisions of articles 93 or 151 nonies or have been leased under the terms of Articles L. 239-1 to L. 239-5 of the French Commer…
…sions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C, 210 F, the sec…
…nce with 1.3. A decree specifies the content of the reporting obligations mentioned in 2.4. Article 151 septies shall not apply where the option provided for in 2 is exercised.III. - In the event that…
…dered to be assets allocated to the exercise of the profession within the meaning of I of l'article 151 nonies ;3° The transferor ceases to hold any position in the sole proprietorship transferred or…
…research corresponding to the shares of natural persons other than those mentioned in I of Article 151 nonies is neither chargeable nor refundable. II. II.-The claim mentioned in the first paragraph…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
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