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Showing 31–40 of 19225 articles for “Art. Cass. com. 20 Oct. 2007”
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…so a member.The provisions of this I are no longer applicable to investments made after 31 December 2003.II.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…
…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…
…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…
…1266 of 30 December 1998), the compensation provided for in B of article 26 of the Finance Act for 2003 (no. 2002-1575 of 30 December 2002) paid in respect of the previous year in return for the redu…
…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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