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Showing 31–40 of 3455 articles for “Art. 19 oct. 2010”
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
…tax may set aside a provision for investment in respect of financial years closed before 1 January 2010. The provision referred to in the first paragraph may only be set aside by the companies referr…
…000.For the purposes of determining the results of financial years beginning on or after 1 January 1995, the provisions of this IV apply, subject to the same conditions and limits, to French companie…
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
…s-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporation tax on profits f…
…icable to investments which are the subject of a request for prior approval filed after 31 December 1987.I bis. - French companies which set up their first commercial establishment in a foreign State…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
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…
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