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Showing 771–780 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…ssion, pay commission, brokerage, commercial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must declare these sums. These sums are contributed, in the…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
…by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the disposal of buildings which they have built or had…
…rcised by companies listed in a public register kept by the State representative in the departments and collectivities designated by joint order of the ministers in charge of the budget and overseas d…
…or inter-municipal cooperation or a public establishment or association mentioned in Chapters I, II and IV of Title II of Book III of the Town Planning Code may, on option, not be taxed on the exchang…
…lacement 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 public offer of financial securities under the condition…
…ss they provide proof that the transactions to which these profits correspond mainly have a purpose and effect other than enabling them to be located in an uncooperative State or territory.This levy i…
…onal activity within the meaning of 1 of article 92 or a civil activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets or r…
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…
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