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Showing 31–40 of 19655 articles for “Art. Cass. crim. – 31 Oct. 2000 – CA Paris”
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
…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 pursuant to l'article 8 ter, re…
Open the article to read the full text in English.
…in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a tax-free provision for losses incurred by this establishment o…
…an information office, either directly or through a company in which they hold at least 10% of the capital, may set up a tax-free provision in an amount equal to the losses incurred during the first…
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…
…foncier et d'aménagement de la Guyane and the agencies for the development of urban areas in the so-called "fifty not geometrical" zone in Guadeloupe and Martinique are divided between property taxes,…
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…
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…
…n the first paragraph may only be set aside by the companies referred to in the said paragraph that carry on an industrial, commercial or craft business, that were created or taken over less than thre…
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