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Showing 471–480 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…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.
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
…O are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and financial provisions, nor the scheme provided…
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 rights in question are held by a company carrying on an agricultural activity created before 1 January 1997 or a joint farming group mentioned in Article 71 who are subject to income tax under th…
…llowing conditions are met:1° The settlor carries on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the mea…
…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 th…
I. - In the event of the assignment or cancellation of all or part of the settlor's rights representing the property or rights transferred to the trust assets, the results of the trust assets shall be…
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…
…redemption by the said company of its own shares are subject to the rules provided for in article 150-0 A without prejudice to the application of the provisions of 4 of Article 199 unvicies.
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