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Showing 31–40 of 24402 articles for “Art. 4 oct. 1990”
…re than 50% of the voting rights or capital of the company whose rights and shares are contributed; 4° The rights and shares received in consideration for the contribution are necessary for the carryi…
…mits laid down in this approval, to French companies carrying out an activity mentioned in article 34 and whose results are subject to corporation tax under the conditions of ordinary law, which estab…
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
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…investments that have not been the subject of an application for approval filed before 1 January 2004.II bis. - The provisions of II also apply under the same conditions to investments made abroad by…
…e, to twelve months, either have sales of no more than €50 million or total assets of no more than €43 million. These conditions are assessed in respect of the financial year ending in 2005 or, in the…
…hat year. The benefit of the provision is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functio…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
…s levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement public foncier et d'aménagement de la Guyane and th…
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