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Showing 51–60 of 18815 articles for “Art. Cass. soc. – 26 Oct. 2010 – no. 09-65565”
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
…individuelle des ressources communales et intercommunales provided for in 2.1 of Article 78 of Law no. 2009-1673 of 30 December 2009 on finance for 2010, excluding the fraction calculated in accordan…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…00,000 4% PVDe200,001 to 210,000 5% PV-(210,000-PV) × 20/ 100De210,001 to 250,000 5% PVDe250,001 to 260,000 6% PV-(260,000-PV) × 25/ 100Superiorto 260,000 6% PV(PV = amount of taxable capital gain)IV.…
In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…
1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…
…corresponding to the amount previously paid under I of D of article 44 of the Finance Act for 1999 (no. 98-1266 of 30 December 1998), the compensation provided for in B of article 26 of the Finance Ac…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
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…
…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…
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