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Showing 51–60 of 23635 articles for “Art. Cass. soc. – 8 Oct. 1980 – no. 79-12125”
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…
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…
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…
…rticles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter and in those provided for in article 244 bis A by taxpayers not resident in France for ta…
…garantie 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…
…iation, the conversion of a company or body placed under the partnership regime defined in articles 8 to 8 terin an association of lawyers as referred to in article 238 bis LA subject to the same regi…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
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…
…II of Article 93 quater and in articles 151 septies, 151 septies A, 151 octies, 151 octies A and 238 quindecies.
…for net capital gains on contributions, on which they are personally taxable pursuant to l'article 8 ter, realised by this company on the occasion of a merger, a partial contribution of assets relati…
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