Article 151 octies
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
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Showing 2461–2470 of 2556 articles for “Art. 1er juin 2023”
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
I.-The department may, at their request, contribute to the financing of projects managed by communes, their groupings, public establishments attached to them or companies in which they hold a share of…
Each year, the insurance or capitalisation company will inform the policyholder of:-the amount of the surrender value or, for contracts linked to the cessation of professional activity, the transfer v…
I.-Sums due under life insurance contracts and capitalisation bonds or contracts which are not the subject of a request for payment of benefits or capital are deposited with the Caisse des dépôts et c…
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
I. - For rights in the course of constitution of operations whose benefits are linked to the cessation of professional activity, the agreement provides for the transfer option mentioned in the eighth…
I.-The professionals in a sector, customers and suppliers, may jointly decide to reduce the maximum payment period set in the second, third and fourth paragraphs of I of Article L. 441-10. They may al…
CCI France is responsible for coordinating the entire network of chambers of commerce and industry.In this capacity:1° It draws up the national strategy for the network of chambers of commerce and ind…
1. From 1st January 2011, the business value added levy collected by the public inter-municipal cooperation establishments mentioned in II of article 1379-0 bis is equal to the share mentioned in 5° o…
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