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Showing 681–690 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…scribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, within a period of one year,…
…t to income tax or corporation tax for half of its amount.4. The total period of application of the 50% allowance provided for in 1 and 3 may in no case exceed twelve months.II. - The profit exempted…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
…rom deductible expenses as well as that deferred in contravention of the provisions of Article 39 B.5. The long-term capital losses regime applies to capital losses other than those defined in 4.6. Fo…
…is affected by one of the events mentioned in the first paragraph of 1 of article 201 and in 2 and 5 of article 221.III. - For the application of the provisions of this article, the results of the fo…
…st of compliance. The total amount of the provision at the end of a financial year may not exceed €15,000. This provision must be used, at the latest at the end of the fifth financial year following t…
…xed immediately.II.-I applies to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the lessee as of…
…2), or in the purchase or subscription of shares in investment companies governed by Ordinance no. 45-2710 of 2 November 1945. This commitment to reinvest must be appended to the income tax return for…
…onth in which they were created and declared in accordance with the procedures set out in l'article 53 A. The exemption also applies to companies subject to corporation tax that carry on a professiona…
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