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Showing 31–40 of 14711 articles for “Art. 6 oct. 2016”
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
I. Individuals 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…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
…ed within the jurisdiction of these establishments.When the third and fourth paragraphs of article 1607 bis and the third and fourth paragraphs of article 1607 ter are applied, the proceeds of the spe…
…ompany with the undertakings or conditions to which approval is subject, the provisions of Article 1649 nonies A shall apply to the credit institution or finance company.
The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provis…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
…lete nature of this statement shall result in the application of the fine defined in I of Article 1763.
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…
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