Article 238 quater Q
…vil activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets or rights from the trust estate to the settlor's estate is not…
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Showing 1111–1120 of 2881 articles for “Art. 23 déc. 1940”
…vil activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets or rights from the trust estate to the settlor's estate is not…
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…
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…
…ghts issued as from 1 January 1993 and held by taxpayers other than those mentioned in V of article 238 septies E. V. - Where the securities or rights referred to in II and III have been received, as…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
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Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
…cquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 239 sexies and 239 sexies B. The fraction of the price which exceeds, where applicable, the purchase…
I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…
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