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Showing 311–320 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3 of article 42 of Law no. 95-115 of 4 February 1995 on re…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
…gation to pay the duties from which the transfer has been exempted. The duties, plus late payment interest as provided for in article 1727, must be paid in the month following, as the case may be, the…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…
In French Guiana, municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provide…
…ing associations, organisations, foundations, endowment funds, congregations, unions mentioned in 1 bis of the same article 206 and in 5°, 5° bis and 11° of 1 of article 207 ; 5° Agricultural cooperat…
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