Article 238 septies E
…italisation securities or contracts, issued or entered into on or after 1 January 1993, the difference between the sums or values receivable, whatever their nature, with the exception of linear intere…
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Showing 1091–1100 of 44263 articles for “Art. CE 23-2-2000 n° 162659”
…italisation securities or contracts, issued or entered into on or after 1 January 1993, the difference between the sums or values receivable, whatever their nature, with the exception of linear intere…
…tegration on the occasion of the disposal of industrial and commercial property leased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions en…
…ions and developments mentioned in 2° to 4° of the I of article 1635 quater D is subject to compliance with the same provisions as those applied for the exemption from the development tax. IV. IV.With…
…companies whose purpose is to conclude long-term electricity supply contracts with electricity producers for the benefit of members of the said companies who meet the conditions set out below. These c…
…ch Anti-Doping Agency finding an anti-doping rule violation and the agreements concluded in accordance with article L. 232-22 shall be made public after being notified to the persons who have been the…
…n article L. 123-18 of the French Commercial Code may not take into account the revaluation difference which it establishes when determining the taxable income for the financial year in which it carri…
…of the Civil Code, into a trust estate of assets and rights entered on the assets side of the balance sheet of the settlor of the trust are not included in the taxable income for the financial year o…
Medical devices and active implantable medical devices manufactured from non-viable tissues of animal origin or non-viable products derived from tissues of animal origin, falling within the scope defi…
…icle L. 211-17 of the same code, and that this security is issued by a company whose registered office is located in France and whose market capitalisation exceeds one billion euros on 1 December of t…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
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