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Showing 91–100 of 21327 articles for “Art. GC – Daimler-Chrysler v Commission – T-235/01”
…hares in commercial companies that are not negotiable on a regulated market under the conditions provided for in 3 or 4 of Article L. 313-7 of the Monetary and Financial Code, the sums corresponding t…
…concessionaires).1 ter. The long-term capital gains or losses regime is not applicable to sums received in execution of a leasing contract relating to intangible elements of a business or a craft busi…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
The provisions of article 39 quinquies C are applicable to study and research organisations.
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
The income from bonds handed over by the caisse nationale de l'industrie and the caisse nationale des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n°…
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
…the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of this code constitute incom…
…d Finance are treated in the same way as French bonds for the application of the withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A. Decrees in the Co…
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