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Showing 3871–3880 of 36024 articles for “Art. Cass. com. 23 September 1982 · Cass. 3e civ. 6 December 2005 · CA Paris 22 November 2007 · Cass. com. 15 January 2002 · Cass. 1re civ. 13 December 2005”
…must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is no longer applicable afte…
…sheet, the share of profit corresponding to these rights is determined according to the rules applicable to the profit made by the settlor.The settlor remains personally subject to income tax or corp…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
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.…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…
…the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in artic…
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