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Showing 11–20 of 1160 articles for “Art. 39”
…by the company mentioned in I to a company with which it is dependent within the meaning of Article 39, paragraph 12 and which allocates the property to an activity mentioned in the first paragraph of…
Par exception aux dispositions du premier alinéa du 5° du 1 de Article 39, the provision set aside to cover the costs of dismantling, removing installations or restoring a site, which result from a le…
…of Article L. 313-7 of the Monetary and Financial Code is subject to the regime defined in articles 39 duodecies et seq. It is considered as a short-term capital gain up to the fraction of the rental…
…repurchases where the debtor and creditor are related companies within the meaning of 12 of article 39. However, in the latter case, where the claim has been acquired by the creditor from a person wit…
…his approval, to the credit institutions, finance companies and companies mentioned in V of Article 39 octies A which carry out transactions provided for in that same V, as well as to groups of compan…
…ductible expenses as well as that which has been deferred in disregard of the provisions of Article 39 B ;b. To capital gains realised on the disposal of items held for at least two years, insofar as…
…vided that there is no arm's length relationship within the meaning of a and b of 12 of the article 39 between this company and the latter companies or funds. For companies that are members of a group…
…ial years. 6. Without prejudice to the application of the fifteenth paragraph of 5° of 1 of article 39, provisions not used in accordance with their purpose before the end of the fifth year following…
…out prejudice to the application of the provisions of the fifteenth paragraph of 5° of 1 of Article 39, provisions not used in accordance with their purpose before the end of the fifth year following…
…prejudice to the application of the provisions of the fifteenth paragraph of 5° of 1 of the article 39, provisions that have not been used for their intended purpose by the end of the fifth year follo…
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