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Showing 31–40 of 3312 articles for “Art. 22 oct. 2020”
…to the principal dwelling generated for these same municipalities and establishments in respect of 2020 and, on the other hand, the revenue that the council tax generated for these same municipalitie…
…its are subject to corporation tax or by companies that are members of a group mentioned in article 223 A or article 223 A bis of which it is also a member.The provisions of this I are no longer appli…
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…
…es it to lose the benefit of this exemption. For the parent company of a group mentioned in Article 223 A or Article 223 A bis of this code, turnover is assessed by adding together the turnover of eac…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
…bject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provision for investment in respe…
…ct 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 provision for compliance e…
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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