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Showing 411–420 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies and realised by an individual on the occasion of the free transfer of a sole proprietorship may benefit from the follo…
…meets the following conditions:1° it is a small or medium-sized company, i.e. employing fewer than 250 people, and which has either achieved a turnover of less than 50 million euros during the financi…
…uring conversion operations by companies that have obtained the approval provided for in article 1465 may be spread over ten years, without the sum attached to the profits for each year being less tha…
…scribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, within a period of one year,…
…t to income tax or corporation tax for half of its amount.4. The total period of application of the 50% allowance provided for in 1 and 3 may in no case exceed twelve months.II. - The profit exempted…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
…ares in companies established in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A held for at least two…
…is affected by one of the events mentioned in the first paragraph of 1 of article 201 and in 2 and 5 of article 221.III. - For the application of the provisions of this article, the results of the fo…
…st of compliance. The total amount of the provision at the end of a financial year may not exceed €15,000. This provision must be used, at the latest at the end of the fifth financial year following t…
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