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Showing 1061–1070 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
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…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
Where the settlor does not carry on an activity covered by Articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of article 92 o…
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
…co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the administration, at the same time as the annual declaration provided for i…
…ement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles of association provide that unit holders or members ma…
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are…
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
…copyright or inventor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be made in accordance with the procedures set out in the fir…
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