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Showing 121–130 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…al to 40% of the original value of assets excluding financial expenses, allocated to their business and which they acquire or manufacture from 15 April 2015 until 14 April 2017 when these assets can b…
…ght of 2.6 tonnes or more that exclusively use one or more of the following energies:a) Natural gas and biomethane fuel;aa) A combination of natural gas and diesel fuel necessary for the operation of…
…pulsive energy or for the production of electrical energy intended for the main propulsion of ships and boats for the transport of goods or passengers and which are assigned to their activity, when th…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies and realised by an individual on the occasion of the free transfer of a sole proprietorship may benefit from the follo…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
…ount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital losses of th…
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
…he conditions required to benefit from the status of young innovative company carrying out research and development projects, it permanently loses the benefit of the exemption provided for in 1. Howev…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
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