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Showing 61–70 of 18815 articles for “Art. Cass. soc. – 26 Oct. 2010 – no. 09-65565”
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…
I. - French companies which establish a commercial presence 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 ta…
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…
…enefited from these same provisions or those of article 44 octies, as it stood prior to Finance Act no. 2021-1900 of 30 December 2021 for 2022, the exemption provided for in this article shall apply u…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
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…for in the fourth paragraph of Article L. 6211-2 as it read prior to the entry into force of Order no. 2010-49 of 13 January 2010 as amended relating to medical biology must be made to the Director G…
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