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Showing 11–20 of 1193 articles for “Art. 39 quindecies”
…in, in accordance with the procedures set out in the third paragraph of I of article 209 or Article 39 quindecies. In the event of the absorption by the parent company of all the other companies in th…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
…s of each type of industry, business or operation and taking into account the provisions of Article 39 A, subject to the provisions of article 39 B.However, depreciation of goodwill is not allowed as…
…ompanies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies.The provisions of article 39 quindecies are applicable to the overall…
I. - In the rural regeneration areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxa…
Distributions and net gains relating to units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code in its version prior to Or…
The agents of the Ministry responsible for the environment appointed to implement the national strategy to combat imported deforestation, provided for in article L. 110-6 of the Environment Code, and…
I.-Those liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are lia…
Taxpayers, domiciled in France within the meaning of Article 4 B and who are accommodated in an establishment or in a service mentioned in 6° of I of Article L. 312-1 of the code de l'action sociale e…
…ch the work was paid for in the event of a forestry claim for which the first paragraph of article 1398 applies, and up to the same limit. C.-The expenses mentioned in C of III of this article are ded…
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