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Showing 101–110 of 277 articles for “Art. 238 quindecies”
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
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…
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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Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…
…iversary, calculated at the actuarial interest rate defined in the second paragraph of 2 of article 238 septies E on the date of the transfer. As an exception to the provisions of the first paragraph,…
…to the provisions of Article 151 septies. Subject to the application of articles 41, 151 octies and 238 quindecies, the first paragraph of this 4 does not apply to capital gains realised on the cessat…
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