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Showing 9651–9660 of 9666 articles for “Art. CE 16-11-1988 n° 47685-47741”
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
…orward to the profits of subsequent financial years.For financial years commencing on or after 31 December 2007, the net amount of long-term capital gains relating to the securities of listed companie…
…home loansEUROPEAN STANDARDISED INFORMATION SHEET (ESIS)PART AThe text of the model below is reproduced as it appears in the ESIS. The information in square brackets is replaced by the corresponding i…
…out in articles 12 and 13 and under the conditions set out in 2 to 6 ter below, without it being necessary to distinguish according to whether these incomes have their source in France or outside Fra…
…t of a net taxable base set for 2023 at €30,630 and updated each year according to the change in prices. Only establishments with fewer than 150 employees are eligible for this measure.The exemption a…
…y investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on marke…
…e or as a result of this merger, the conditions set out in one of these paragraphs, it may form, since the beginning of the financial year of the merger, solely liable for the taxes mentioned in one o…
…ons also apply when the contribution is made with a balancing payment provided that this does not exceed 10% of the nominal value of the securities received. However, the capital gain is, up to the am…
…gory of income; if the overall income is not sufficient for the deduction to be made in full, the excess of the deficit is carried forward successively to the overall income of the following years up…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
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