Article 239 bis AA
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
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Showing 781–790 of 2313 articles for “Art. CGI — DMTG”
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…
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