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Showing 771–780 of 2313 articles for “Art. 764 · CGI Art. 973”
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…
…detailed rules for the application of this article shall be laid down by decree (1). (1) Annex III, art. 48.
I. - The management company of a fonds commun de placement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles o…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are…
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
Companies, companies or associations that collect and pay copyright or inventor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be…
Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
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