Article 2024
The opening of safeguard, receivership or judicial liquidation proceedings in favour of the trustee does not affect the fiduciary estate.
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Showing 1–10 of 2971 articles for “Art. 23 oct. 2024”
The opening of safeguard, receivership or judicial liquidation proceedings in favour of the trustee does not affect the fiduciary estate.
…pired).(1) Annex III, art. 10 H bis and 46 quater-0 R.(2) See Annex II, art. 165.(3) Annex IV, art. 23 J and 23 K.(4) Annex II, art. 168.(5) Annex II, art. 166,167 and 169.
…in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.
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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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…
…new talent, composed of one or more works free of copyright within the meaning of the articles L. 123-1 to L. 123-12 of the Intellectual Property Code. By way of derogation, for businesses that meet…
…54/2004 and (EC) No 882/2004, Council Directives 89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC and Council Decision 92/438/EEC, a fee shall be levied on imports into…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
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