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Showing 31–40 of 18177 articles for “Art. 5 oct. 2017”
…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…
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…s 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 pursuant to l…
…nes franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporat…
…l year, reduced or extended, where applicable, 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…
…ry in which they hold at least a quarter of the capital may, where the investment made is less than 5 million francs, set up a tax-free provision in an amount equal to the losses incurred during the f…
…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…
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…
…where applicable, in respect of the part of the compensation allowance provided for in article L. 5211-28-1 of the same code, corresponding to the amount previously paid under I of D of article 44 o…
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