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Showing 751–760 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…ined, on the date of the transfer, in accordance with the conditions set out in articles 201 et seq and taxed in the name of the transferor in accordance with the rules set out in article 238 quater N…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
…of payment of the interest or the premium, the tax base is equal to the amount of interest received and not yet taxed, and where applicable the fraction of the premium not yet taxed.These rules do not…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
The reports presented and the proposed resolutions submitted to the general meetings of members or shareholders with a view to the appropriation of profits for each financial year must mention the amo…
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