Article 238 quater B
I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
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Showing 2321–2330 of 57042 articles for “Art. Cass. 3e Civ. 23-1-2020 n° 19-11.215”
I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…
La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…
When a person mentioned in III of article L. 812-2 is unable to carry out his duties due to a suspension or a ban imposed under the conditions provided for in 3° and 4° of II of Article L. 814-10-2, t…
Where a plea alleging that a legislative provision infringes the rights and freedoms guaranteed by the Constitution is submitted by the accused before the president of the investigating chamber hearin…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
I.- Except in cases where the period of Ineligibility is not applied or is reduced under the conditions provided for in article L. 232-23-3-10 and without prejudice to the granting of a suspended susp…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
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