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Showing 521–530 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
…1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to the study and defence of the rights and collective…
…s concluded an administrative assistance agreement with France with a view to combating tax evasion and avoidance, whose securities are not admitted to trading on a French or foreign financial instrum…
…operate a business there, are exempt from this tax on profits made up to the end of the one hundred and twentieth month following their creation;Corporate entities created as part of a concentration o…
…s-Les sociétés d'investissement qui sont régies par les articles L. 214-127 et seq. of the Monetary and Financial Code, in respect of the portion of profits arising from the net proceeds of their port…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
…eir taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservations set out in 1° of article 133, interest, arrears and other income fro…
…with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302 septies A bis and taking into account only profits made in businesses operated in France, those mentioned in a, e,…
…ation of shares or corporate units (capital shares), following mergers of sociétés anonymes, en commandite par actions or à responsabilité limitée are exempt from corporation tax. 2. The same regime a…
…efined as any widely held undertaking or investment fund with a diversified portfolio of securities and subject to the rules for the protection of unitholders in the country in which it is established…
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