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Showing 31–40 of 19306 articles for “Art. Cass. 1re civ. 20 Oct. 2010”
…me regime does not entail: 1° The consequences of the cessation of business provided for in article 202 ; 2° Taxation of the capital gain or capital loss arising on the cancellation of the shares in t…
…tax may set aside a provision for investment in respect of financial years closed before 1 January 2010. The provision referred to in the first paragraph may only be set aside by the companies referr…
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
…so a member.The provisions of this I are no longer applicable to investments made after 31 December 2003.II. - The allocation to provisions, deducted from the income for a financial year pursuant to t…
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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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…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
…to investments that have not been the subject of an application for approval filed before 1 January 2004.II bis. - The provisions of II also apply under the same conditions to investments made abroad…
…set 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 busi…
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