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Showing 71–80 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…anuary 1992.III. - The provisions of 1 and 2 of II only apply to securities issued from 1st June 1985. They do not apply to securities dismembered in the course of an inheritance.The provisions of II…
…ions of 2 apply on the basis that the actuarial interest rate on the acquisition date is equal to 105% of the latest monthly rate for long-term government bonds known at the time of acquisition, and u…
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A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
…uncooperative for tax purposes, of the conclusions adopted by the Council of the European Union on 5 December 2017, shall be included on the list referred to in 1 for one of the following reasons: 1°…
…he financial year during which the payments are accepted. However, the tax reduction may not exceed 50% of the amount of tax due by the company in respect of that financial year in accordance with I o…
I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…
…n the taxable income of this company for the first financial year ending on or after 31 December 2005 or, if later, for the financial year ending in the fifteenth year following the issue date, after…
…n, provided for by the decree of 28 June 1930 relating to the conditions of application of article 15 of the finance law of 16 April 1930, until the date of approval of the simple management plan for…
…olders and members of these companies to these company foundations are deducted up to a limit of €1,500 ;b) Of works or organisations of general interest of a philanthropic, educational, scientific, s…
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