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Showing 761–770 of 2313 articles for “Art. CGI — DMTG”
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
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…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…
Where the settlor does not carry on an activity covered by Articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of article 92 o…
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…
1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the adminis…
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…
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