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Showing 141–150 of 218 articles for “Art. 239 octies”
…for in the first paragraph is exercised.The provisions of the sixth paragraph of II of article 151 octies are applicable to capital gains whose taxation is deferred pursuant to the first paragraph or…
…is event.The contribution of an individual farm, under the conditions mentioned in I of article 151 octies, to a company is not considered, for the application of the first paragraph, as a cessation o…
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
…0 et 1518 quater, du 3 des I et III de l'article 1518 A quinquies and articles 1530 bis and 1636 B octies, the reference to the departmental rate applied in 2020 is replaced by the reference to the r…
…axed on the basis of their actual profits or exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies, carrying out an agricultural activity or an industrial,…
…assets referred to in 3° nonies of Article 208 by a property investment fund referred to in Article 239 nonies, the allocation of securities to the members of the transferring company in return for th…
…dels are included in the calculation of the Solvency Capital Requirement in accordance with Article 239 of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014.
…its, and to the results of holdings in organisations mentioned in articles 8,8 quater, 8 quinquies, 239 quater and 239 quater B ;2° Subsidies, gifts and waivers of receivables;3° Income from receivabl…
…he same code and have at least thirty employees, as well as by their groupings mentioned in article 239 quater D when they are exclusively made up of legal entities mentioned in the present article ar…
…year during which the sale takes place. However, for transactions referred to in I of Articles 151 octies and 151 octies A or placed under the regime provided for in article 210 A, upon option exerci…
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