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Showing 511–520 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
Where the settlor does not carry on an activity covered by Articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of article 92 o…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
…erate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the scope of 1 of Article 206. Each of their members is persona…
Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…
…ctive term of at least fifteen years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 for the leasing, under a leasing contract, of buildings located in…
…article 120, and the negotiable debt securities referred to in l'article 124 B issued on or after 1 January 1992, the difference between the sums or values receivable and those paid on acquisition; ho…
…non-negotiable debt or capitalisation securities or contracts, issued or entered into on or after 1 January 1993, the difference between the sums or values receivable, whatever their nature, with the…
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…s and sisters, as well as spouses and partners linked by a civil solidarity pact defined in article 515-1 of the Civil Code, may opt for the partnership tax regime mentioned in article 8. The option m…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
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