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Showing 1–10 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…single exploitation licence with the invention.When the partnerships referred to in articles 8 and 238 bis L of this code or the groupings referred to in articles 239 quater, 239 quater B and 239 qua…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
…are domiciled or established in a non-cooperative State or territory within the meaning of Article 238-0 A, do not qualify as deductible expenses for tax purposes, unless the debtor provides the proo…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
…oved for this purpose by the Minister responsible for the budget pursuant to Article 4 of Order No. 58-882 of 25 September 1958 on taxation in the field of scientific and technical research;e) Public…
…realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer,…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
…nt of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Article 239 ter, th…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
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