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Showing 271–280 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
…realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer,…
…rticles 238 nonies to 238 duodecies do not apply to capital gains taxed in accordance with article 150 U.
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
…nt of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Article 239 ter, th…
…d in favour of the transferor, on whatever basis and for whatever reason, is less than or equal to €500,000; 2° Part of their amount when the stipulated price of the items transferred or their market…
…spect of these same financial years eligible for the 40% allowance mentioned in 2° of 3 of Article 158 as well as that of distributed income not eligible for this allowance, broken down by category of…
…l in respect of the assets mentioned in b of 1° of II of the same article L. 214-81;c) In articles 150 UC to 150 VH and article 244 bis A, for capital gains from the sale for valuable consideration of…
…d in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from the levies provided for…
…is at least fifteen years. This provision does not apply to transactions entered into on or after 1 January 1991 other than those referred to in the second paragraph of 3° quater of Article 208.II. -…
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