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Showing 421–430 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
…onth in which they were created and declared in accordance with the procedures set out in l'article 53 A. The exemption also applies to companies subject to corporation tax that carry on a professiona…
Companies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are…
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…and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowance. To qualify, artisans must be under the age of forty at the time of setting up, have m…
…as profits made by breeders of new plant varieties within the meaning of (articles L623-1 to L623-35 of the Intellectual Property Code).Also considered as profits from the agricultural holding is inc…
The capital gain realised on land during the exchange transactions mentioned in 5° of II of article 150 U is not included in the taxable profit for the current financial year. In the event of a subseq…
…paragraph of 1 of Article 42 septies, of III of Article 73 of the second paragraph of 3 of article 75-0 A, of the penultimate paragraph of l'article 75-0 B, article 151 octies and the second paragraph…
An indemnity intended to cover damage to crops caused by events of climatic origin which is acquired in respect of a financial year, but covers a loss actually incurred in respect of a subsequent fina…
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