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Showing 731–740 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…panies whose sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and continuously in the overseas departments by artisanal fishermen or fishermen associated with art…
For the purposes of the provisions of this Code, the settlor means the person holding the rights representing the property or rights transferred into the trust estate.
…he following items having the character of intangible fixed assets:1° Patents, utility certificates and supplementary protection certificates attached to a patent;2° Plant variety certificates;3° Soft…
…a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sole activity is the production of cinematographic or audiovisual works falling within the…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…
…resenting changes in:The price of buildings as regards assets of this nature;The price of equipment and tooling as regards other depreciable fixed assets.These indices are determined by order of the M…
Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
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