Article 239 bis AB
…e), the securities of which are not admitted to trading on a financial instruments market, at least 50% of the capital and voting rights of which are held by one or more natural persons and at least 3…
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Showing 521–530 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…e), the securities of which are not admitted to trading on a financial instruments market, at least 50% of the capital and voting rights of which are held by one or more natural persons and at least 3…
…ss. II. - The persons who ensure the payment of the distributed capital gains mentioned in article 150-0 F and the income and profits mentioned in III of article 239 nonies are also required to includ…
…article L. 214-37of the Monetary and Financial Code in its wording prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equity funds or…
…e investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Monetary and Financial Code, their management company or the custodians of t…
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Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
…spect of investments, other than replacement investments, financed without public aid for at least 25% of their amount, made until 31 December 2027 and operated in Corsica for the purposes of an indus…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
…es that meet the definition of a microenterprise given in Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…
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