Article 39 octies D
…000.For the purposes of determining the results of financial years beginning on or after 1 January 1995, the provisions of this IV apply, subject to the same conditions and limits, to French companies…
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Showing 31–40 of 8274 articles for “Art. 9 oct. 2024”
…000.For the purposes of determining the results of financial years beginning on or after 1 January 1995, the provisions of this IV apply, subject to the same conditions and limits, to French companies…
…e. The taxable amount may be subject to the long-term capital gains regime provided for in Article 39 duodecies, up to the limit of the capital gain realised on the securities held for at least two ye…
…ones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corpora…
…cable to investments which are the subject of a request for prior approval filed after 31 December 1987.I bis. - French companies which set up their first commercial establishment in a foreign State i…
The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provis…
…aside a provision for compliance expenditure in respect of financial years ending before 1 July 2009: 1° With food safety regulations, for those carrying on an industrial, commercial or craft busines…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
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…
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…ode, corresponding to the amount previously paid under I of D of article 44 of the Finance Act for 1999 (no. 98-1266 of 30 December 1998), the compensation provided for in B of article 26 of the Finan…
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