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Showing 551–560 of 2313 articles for “Art. 4 and CGI Art. 111”
…e investment in transferable securities or collective investment schemes covered by paragraphs 1, 2 and 6 of sub-section 2, paragraph 2 or sub-paragraph 1 of paragraph 1 of sub-section 3 of Section 2…
…ve ceases for capital gains taxed in respect of financial years commencing on or after 1 January 2004.2. Amounts withdrawn from this reserve are credited to income for the financial year in progress a…
I. - The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C,…
…applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion of the issue…
…esponding to the rights they hold, under the conditions set out in articles 8,8 quater, 8 quinquies and 1655 ter, in their capacity as full or limited partners or members of companies referred to in t…
…es, up to a percentage at least equal to that mentioned in the first paragraph of I of Article L. 214-30 of the Monetary and Financial Code. The assets of the fund, the société de libre partenariat or…
…ed as a complete branch of activity, provided that the contributing company complies with the rules and conditions set out in the third and fourth paragraphs of 7 bis of the article 38. The same appli…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
…the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority shareholding, in partnerships limited…
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