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Showing 1–10 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…u les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou libérale transmises par décès, entre vifs ou, en pleine propriété, à un fonds de pérennité mentionné à…
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
…For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in ac…
…er the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subject to the regime provided for in this article when the following conditions are met:1° The guaran…
…Proceeds from the investment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France to a…
I. - Where credit institutions, finance companies or investment firms mentioned in article 38 bis A purchase or subscribe fixed-income securities for a price different from their redemption price, the…
…ormation or promoting access to knowledge and a ̀ the formation and dissemination of thought, the debate of ideas, general culture and scientific research, are authorised to set aside a provision dedu…
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