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Showing 881–890 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…roperties pursuant to this code. The decision to institute the exemption is taken no later than 1st October of the previous year.
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
…tment only produces its effects for tax purposes from the following year if it is issued before 1st October of the year. When the demerger order is issued after 30 September but no later than 15 April…
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
…is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year ending after that date. If the amount of the tax credit…
…eir own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provided…
The refusal decision may be appealed to the Court of Cassation within fifteen days of its pronouncement. The appeal shall be lodged, investigated and judged in accordance with the procedure without co…
…at the reduced rate of 5.5%;c) Margarines and vegetable fats;d) Caviar;e) Alcoholic beverages;1°-00 bis Foodstuffs intended for consumption by animals producing foodstuffs themselves intended for huma…
…tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH bis opened, held, used or closed with companies, legal entities, institutions or bodies established…
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